2022 (11) TMI 1102

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....ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A), Haldwani dated 22.06.2018. 2. The assessee has raised following grounds of appeal: "1. The Ld Income Tax Officer (ITO) without going into the facts of the case has made additions aggregating to Rs.32,31,049.00. 2. The Ld ITO has....

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....ed his return of income through electronic mode, declaring income of Rs.7,83,710/- on 30.11.2014. The return was processed u/s 143(1) of the Income Tax Act, 1961 ("the Act") . Subsequently, the information was received that the assessee had purchased certain immovable properties. Therefore, the case of the assessee was re-opened u/s 147 of the Act and a notice u/s 148 of the Act was issued on 04.0....

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....ssee carried the matter before Ld.CIT(A), who after considering the submissions, sustained the addition and dismissed the appeal of the assessee. 5. Aggrieved against the order of Ld.CIT(A), the assessee preferred appeal before this Tribunal. 6. At the outset, Ld. Counsel for the assessee submitted that the authorities below failed to consider the objection of the assessee that the immovable....

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.... would not be application of section 2(14) of the Act and the land in question retained its character of being agriculture. 7. Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. 8. We have heard Ld. Authorized representatives of the parties and perused the material available on record and gone through the orders of the authorities below. We find that befo....