2020 (4) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the assessee is preferred against the order of the CIT(A)-1, Noida dated 29.10.2018 pertaining to A.Y. 2010-11. 2. The substantive grievance of the assessee read as under :- 1. The Commissioner of Income Tax (Appeals)-l, Noida ["CIT (A)"] invoked the provisions of Section 249(4)(b) and decided that the appeal is not competent to be admitted. The decision of the CIT (A) of non-admis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... could not lead to be a "Reason to believe" u/s 148(2) for escapement of income from taxation and therefore, the requirement of provisions of reassessment being not fulfilled, the notice issued u/s 148 for re-assessment is unlawful and consequently, the re-assessment order framed on the basis of such notice is unlawful and is liable to be quashed. 5. The addition of Rs. 43,61,300/- on acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. Per contra the DR strongly supported the findings of the CIT(A). 6. I have carefully perused the order of the first appellate authority qua the issues. I find that the CIT(A) has dismissed the appeal invoking the provisions of section 249 (4) (b) of the Act holding as under :- "However, this issue can be considered only when the appeal of the appellant is a competent one and bas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal. Present appeal cannot be admitted for want of jurisdiction. The impugned assessment order is therefore, confirmed. The appeal of the appellant fails and is dismissed." 7. In my considered opinion once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax. My view is fortified by the affida....