2021 (8) TMI 16

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....ER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals), " ld.CIT(A)" Surat dated 27.08.2018 for assessment year (AY) 2013-14. 2. At the outset of hearing the Ld. Authorized Representative (AR) of the assessee submits that a very short issue is involved in the present appeal.....

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....g Officer by taking view that assessee has not revised return of income as per section 139(5). And in absence of revised return the assessing officer is bound to make the assessment on original return. Further, aggrieved, the assessee come before this Tribunal by way of second appeal. The Ld. AR of the assessee submits that it is settled law, although, assessing officer is not entitled to admit ad....

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....4. On the other hand, the Ld. Departmental Representative (DR) for the Revenue supported the order of the lower authorities. The ld DR for the assessee further submits that in absence of the revised return of income the assessee is not entitled to raised fresh claim. 5. We have considered the rival submission of the parties and gone through the orders of the lower authorities. We find that Ld. AR....