TaxTMI 
TaxTMI 
TaxTMI 
2021 (10) TMI 1145
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....of Ld. CIT(A)-Shillong dated 26.09.2019 for assessment year 2014-15. 2. The assessee has filed additional ground of appeal challenging the action of AO for non-service of notice u/s. 143(2) of the Income Tax Act, 1961 (hereinafter referred to as the Act) before completing the assessment u/s. 147/144 of the Act. On this issue, it is noted that the AO had re-opened the assessment and had issued not....
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....he Act, because there was no statutory requirement of the AO to issue the same. Ergo this legal issue raised stands dismissed. 3. Coming to the other ground of appeal of the assessee it is noted that it is against the impugned the action of the Ld. CIT(A) in confirming the addition of Rs. 17,40,000/- as long term capital gain. According to assessee this amount was sale consideration of his Shaiel....
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....(SC) if sufficient opportunity is not given by the AO while framing of assessment, then the assessee should be given opportunity before the AO. The Hon'ble Supreme Court in Tin Box Co. (supra) it was held as under: "1. It is unnecessary to go into great detail in these matters for there is a statement in the order of the Tribunal, the fact-finding authority, that reads thus: "We will strai....
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....first question reads thus: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not setting aside the assessment order in spite of a finding arrived at by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee?" 4. In our opinion, there can only be one answer to this question which is inherent in the question itself....