TaxTMI 
TaxTMI 
2022 (5) TMI 1349
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....lation of the principles of natural justice, as the petitioner was not heard before the impugned order was passed. The second ground on which the impugned order is challenged is on account of the fact that despite the petitioner requesting for cross-examination of the persons from whom a statement was obtained by the Income Tax Department, they were not allowed to be cross-examined. The petitioner had specifically requested for cross-examination of buyer also namely, V.Palanikumar, which was denied. 2. It is submitted that on an earlier occasion on 23.09.2021, the petitioner was called to furnish the PAN numbers of the respective parties and therefore, the petitioner should provide the PAN numbers of the persons to whom the petitioner wi....
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...., in the cases filed under Section 482 of Cr.P.C. by one of the petitioner's buyer namely, V.Palanikumar and one Karuppasamy Pandian. That apart, the learned counsel for the petitioner has also placed reliance on the Circular, dated 06.09.2021, which was modified later on 22.09.2021, prior to the impugned order. It is submitted that as per the above Circular, the Range Head may compulsorily be involved in the finalization of assessment of such cases transferred to JAO, for which the provisions of Section 144-A of the Income Tax Act may suitably be invoked. 5.The learned counsel for the petitioner further submits that having invoked Section 144 of the Income Tax Act, it was mandatory on the part of the respondents to have given person....
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....al Range - 2, Chennai [2021 (129) taxmann.com 36 (Madras)] 7. Opposing the prayer, the learned Senior Standing Counsel for the respondents submits that this is a second round of litigation by the petitioner. 8. The learned Senior Standing Counsel for the respondents submits that challenge to the impugned order is based on Central Board of Direct Taxes Circular/Instructions, dated 06.09.2021 in circular F.No. 187/3/2020- ITA-I as modified by an order in F.No.225/97/2021-ITA-II, dated 22.09.2021. It is not applicable to the facts of the case inasmuch as Paragraph iv (b) of circular, which is one of the exemption for faceless assessment under Section 144 B of the Act. It applies to a situation, where time limit for completion of assessme....
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....e provisions of the India Evidences Act, 1872 is not applicable, nevertheless, there cannot be any evidence on the content of documents as the documents speak for themselves. It is therefore submitted that merely because the petitioner now turns around and states that the petitioner has not received any instructions and therefore, the question of invoking Section 50 C of the Income Tax Act, would not apply cannot be countenanced. The learned senior standing counsel for the respondents submits that the petitioner has been given enough latitude and therefore, the impugned order deserves to be upheld. It is submitted that no procedural irregularity has been pointed out or committed by the respondents while passing the impugned order. 11. Th....
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....al. It is in this back ground, the Appellate Tribunal granted a fresh opportunity to the petitioner by setting aside the order and remitted the case back to the Assessing Officer to pass a fresh order by its order, dated 08.08.2019 in I.T.A No.288/CHNY/2019. 15. The petitioner in this case had not filed a return under Section 139 of the Income Tax Act in time. Under these circumstances, the petitioner was issued with a notice under Section 148 of the Income Tax Act, which culminated in an assessment order, dated 30.12.2010. The said assessment order was passed under Section 144 of the Income Tax Act, 1961. 16. The dispute in this present case pertains to sale of 110 cents of land out of total extent of 8.59 acres. It is the specific c....