2023 (1) TMI 1269

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....ondent : S.S.C.,Ashish Agrawal,C.S.C. ORDER 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ashish Agrawal, learned counsel appearing for respondents No.1 and 2. 2. Proceedings for reassessment under Section 148 of the Income Tax Act was initiated by the Income Tax Department by invoking relevant provisions and issuing notice and an assessment order was passed on 2....

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.... learned counsel appearing for the respondents invited the attention of the Court to the findings recorded by the Assessing Authority wherein categorical findings has been recorded by the Assessing Authority that the notice was served through speed post as well as by affixture but the Assessee did not turn up. He invited the attention of the Court to paras 3.4, 3.5 and 3.6 of the assessment order,....

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....ing on 16/03/2015 was served by affixure at Shankar Sadan, Gorakhpur on 13/03/2015 by the Inspector, assessee's letter dated 18/03/2015 was received in this office on 20/03/2015 intimating that assessee has received a call from Shankar Sadan, Gorakpur, (a proof enough to establish that persons of both places are well acquainted) and requesting for another date which could not be allowed at thi....

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....rd I find that the assessment order dated 27.3.2015 takes note of the fact that the notice issued under section 148 of Income Tax Act was served upon the Assessee and categorical findings has been recorded and the assessment order was passed. 7. As there was no challenge to the findings recorded by the Assessing Authority, the Revisional Authority has not ventured into the arena and has dismiss....