2022 (9) TMI 647

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....ion. 2. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- without cogent reason. The determination needs deletion. 3. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- without describing specific reason. The determination needs deletion. 4. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- without applying specific rates of tax. The determination needs deletion. 5. The Ld. CIT(A) has erred in law and facts in confirming excess Income-tax payable at normal rate of Rs. 92,354/- based on presumption and surmises ignoring s....

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.... 13. Without prejudice, no reasonable opportunity has been given by the Ld. CIT(A) at appellate stage. The same needs annulment. 14. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided. The intimation needs annulment. 15. Without prejudice, the determination is framed beyond statutory time limit. The intimation needs annulment. 16. The appellant craves leave to add/alter/amend and/or substitute any or all ground of appeal before the actual hearing takes place." 3. The assessee filed return of income declaring income of Rs. 3,48,320/- and calculated the tax liability as under: i. Rs. 15,277/- - Income tax at normal rate including surcharge ii. Rs. 6,6....

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....authority and required the assessee to make the payment of tax of Rs. 1,58,724/-. 4. As regards change of status as mentioned at para 2 above the assessee humbly submit that the same is not permissible in view of the following decisions: 1. 142 ITR 183 (All.) - J. K. Shrivastava 2. 118 Taxman 234 (Mad.) - Narayan Engineering Works. 3. 173 ITR 407 (Raj.) - Sureshchandra Gupta. 4. 358 ITR 373 (Karn.) - Children's Education Society 5.1 The Hon. ITAT Calcutta in the case of Radharaman Jew Trust Fund in ITA No. 1632 (Col.) of 2016 dated 12-4-2017 also held that change of status is not permissible u/s 143(1). 5.2 The Hon. ITAT Rajkot in the case of Jalia Sevak Samaj in ITA No. 24/Rjt/....

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....t years no such demand is raised nor intimation nor an opportunity has been given, at least it will be most judicial to restore the matter so that technical error can be solved and poorest Samaj can be helped taking broad view with the Ld. A.O. may consider after verifying the trust deed and other relevant material SD/- D. R. Adhia - A.R.." 7. The Ld. DR relied upon the Intimation u/s 143(1) of the Act and the order of the CIT(A). 8. We have heard Ld. DR and perused the written submissions filed by the Ld. AR along with the material available on record. Since the assesse or Ld. AR did not appear for hearing date despite giving notice, we are proceeding on the basis of the written submissions as well as the submission....