2018 (6) TMI 1713

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....the Respondent : Shri AR.V.Sreenivasan, JCIT ORDER PER DUVVURU R.L.REDDY, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 13, Chennai, dated 18.09.2017 relevant to the assessment year 2011-12. Besides challenging the reopening of assessment under section 147 of the Income Tax Act, 1961["Act" in short] in his ....

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....fter considering the submissions of the assessee and facts of the case, the ld. CIT(A) sustained the assessment order passed under section 143(3) r.w.s. 147 of the Act. 4. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee mainly argued that the ld. CIT(A) has not adjudicated the issue on merits with regard to the addition under section 69 of the....

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....before the ld. CIT(A). After considering the entire facts and submissions of the assessee, the ld. CIT(A) held that the Assessing Officer validly completed the assessment under section 143(3) r.w.s. 147 of the Act. While concluding the appellate order, the ld. CIT(A) held as under: "On merit the appellant has not raised any ground o appeal that is to presume that the appellant has not ....