2022 (4) TMI 381

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..... 2. On the facts and circumstances of the case and in law, the Learned CIT (A) has erred in confirming the Addition of Income of Rs. 4,29,481/- to Income from House Property made by the Learned Assessing Officer. 3. The Assessee craves the right to add, amend or alter any of the Grounds of Appeal before or at the time of Hearing. 3. In this case the assessment order under section 143(3) of the I.T. Act was passed on 15.10.2008. Thereafter notice was issued under section 148 of the Act on 11.3.2013. In the assessment order Assessing Officer referred to the objection by the assessee and reproduced his response. The Assessing Officer mentioned that earlier the assessee has not given full details of the income from house p....

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....of the IT Act. In response to the above notice, the appellant raised objections which were disposed off by the AO vide letter dated 29/08/2013. 2.3 The appellant submitted that the Ld.AO erred in issuing the said notice u/s. 148 of the IT Act as the notice was issued merely due to a change of opinion and hence the said notice is null and void-ab-initio and is bad in law and all the proceedings and order passed by the AO is based on such notice are also void and not sustainable. However the AO stated that the appellant at the time of assessment proceedings had failed to disclose material facts and that proceedings cannot be overlooked based on technical issues After considering the submission of the assessee, the AO made an addition....

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.... 6. On merits also he confirmed the Assessing Officer's action. 7. Against the above order the assessee is in appeal before the ITAT. 8. I have heard learned Departmental Representative and perused the record. Firstly I note that in this case original assessment was passed under section 143(3) of the Act. Reopening was done to assess income from house property said to have been escaped assessment after four years. Learned CIT(A) in his order has accepted that detailed documents etc. were available to the Assessing Officer while computing under section 143(3) of the Act. But in the opinion of learned CIT(A) this cannot be interpreted to mean that the Assessing Officer while completing assessment has formed the opinion. I find that abov....