2023 (4) TMI 814

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.... referred to as "the Act") dated 26.10.2017. 2. Ground of appeal raised by the assessee are as follows: "In the given facts and law, the learned Assessing Officer has erred in adding entire professional receipts of Rs.6,34,765/- as 100% business profit of the appellant and also erred in assessing the total of the appellant without the given benefit of Life Insurance Premium, housing loan interest and repayment of housing loan." 3. Succinct facts are that assessee before us is an Individual and engaged in the business of professional consultancy. The assessee has not filed return of income for the assessment year 2010-11 therefore the case of assessee was reopened after taking prior approval from Higher Authorities and a notice u/s 148 w....

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....e assessment u/s 144/147 on 26.10.2017. After the passing of the asstt. Order u/s 147/148 dt. 26.10.2017, the assessee e-filed his return for the asstt. Year 2010-11 on 15.12.2017. Hence, the income tax return was filed after the passing of the asstt. Order u/s 147/148 and it is non-est and invalid. Hence, it cannot be stated that the assessee has filed his return of income for the asstt. Year 2010-11 in pursuance to notice u/s 148. Hence, the contentions of the assessee is not accepted and addition of Rs.6,34,765/- is upheld and the appeal is not allowed." 5. Aggrieved by the order of NFAC/Ld. CIT(A), the assessee is in further appeal before us. 6. The Ld. Counsel for the assessee submits that assessee could not appear before the Assessi....