2021 (5) TMI 682

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....ondents : Sagar Shah, A.R. ORDER Amarjit Singh, Member (A) This appeal filed by revenue and cross objection filed by assessee for A.Y. 2009-10, arise from order of the CIT(A), Jamnagar dated 18-04-2016, in proceedings under section 144 r.w.s. 147 of the Income Tax Act, 1961; in short "the Act". 2. The solitary issue in the appeal of the revenue is pertained to deleting the addition of ....

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.... Under the circumstances, the Assessing Officer completed the assessment u/s. 144 r.w.s. 147 of the Act holding that assessee has failed to make compliance with section 194I of the Act, therefore, corresponding rent expenses of Rs. 2,11,88,780/- was disallowed u/s. 40(a)(ia) of the act and added to the total income of the assessee. 4. Aggrieved assessee has filed appeal before the ld. CIT(A). T....

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..... Heard both the sides and perused the material on record. It is undisputed fact that assessment in the case of the assessee was finalized u/s. 144 r.w.s. 147 of the act since the assessee has failed to make any compliance in spite of issuing of number of notices by the Assessing Officer during the course of re-assessment proceedings. Because of non-compliance, the Assessing Officer could not veri....

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....ly whenever any irregularity crept in the proceedings, then after removing the irregularities, proceedings is to be initiated from that stage but by remitting the issue to the ld. first appellate authority we would be multiplying the litigation, because the ld. CIT(A) would call for a remand report from the Assessing Officer and proceedings would commence on two stages in order to avoid that situa....