2021 (10) TMI 1145

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....ferred by the assessee against the order 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 ....

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....ghtly did not issue notice u/s. 143(2) of the 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 thi....

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....Company vs. CIT reported in (2001) 249 ITR 216 (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 fac....

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....ed before the High Court, of which the second question is not pressed. The 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 opinio....