2020 (5) TMI 143

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.... Civil Writ Petition No. 97/2020 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE ARUN BHANSALI For Petitioner(s) : Mr. Sandeep Bhandawat. Mr. Shanker Singh. For Respondent(s) : None Order This writ petition has been filed by the petitioner aggrieved against the assessment order and demand notice dated 23/12/2019 (Annex.8). A notice under Section 143(2) of the Income Tax Act, 1961 ('the....

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.... the petitioner inter alia claiming that income earned by the assessee cannot be assessed from business and the income so earned can only be assessed as capital gains. Whereafter, the impugned assessment order along with demand notice dated 23/12/2019 (Annex.8) was passed/issued by the Assessing Officer. The writ petition has been filed questioning the validity of the assessment order and th....

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....record. A bare perusal of the response filed on behalf of the petitioner pursuant to the notice under Section 142(1) dated 12/12/2019 calling upon the petitioner as to why his income should not be treated as income from business would reveal that no objection worth the name in relation to the jurisdiction was raised. The response was confined only to the question raised and based on that the As....