2023 (2) TMI 528

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.... assessment order of the Ld AO passed without going into the facts of the case. 2. That on the facts and circumstances of the case, the Ld AO has erred in law in making the assessment u/s 144/147 without service of statutory notice u/s 143(2) upon the appellant before making the assessment. 3. That on the facts and circumstances of the case, the assessment made by the Ld AO without supplying the copy of reasons recorded to the appellant is against the law. 4. That on the facts and circumstances of the case, the Ld AO has erred on facts calculating the net income/profit @ 8% on total amount of Rs 13129597/-(total credit side of bank statement) determining the turnover of appellant which also includes capital receip....

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.... the appeal. Now the assessee is in appeal before this Tribunal. 4. Ground no. 1 is general in natures, needs no separate adjudication. 5. Ground nos. 2 & 3 are against reopening of the assessment. Learned counsel for the assessee vehemently argued that the notice u/s 148 of the Act was not received by the assessee, therefore, non-service of the notice u/s 148 and 143(2) has vitiated the proceedings. Further, he submitted that the AO has recorded incorrect facts. He submitted that in fact the assessee had filed the return of income. He had also enclosed the income-tax return for A.Y. 2009-10. 6. On the contrary learned DR opposed the submissions and supported the orders of the authorities below. He further placed on record the comm....

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....the material on record. I find that undisputedly the authorized representative of the assessee attended the proceedings before the assessing authority. It is recorded by the AO that the learned authorized representative had sought adjournment and no objection was raised regarding non-service of the notice, the fact that authorized representative of the assessee attended the proceedings. It is also pointed out by the Revenue that vakalatnama was duly executed in favour of the said authorized representative of the assessee. Therefore, it cannot be inferred that no notice was served upon the assessee. The Revenue has also placed on record the dispatch register of the notice. Therefore, considering the totality of the facts, I am of the conside....