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2023 (8) TMI 1113
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.... Judicial Member For the Appellant : Shri Manoj Kataruka, Advocate, Shri Rajiv Kr. Choudhary, Advocate For the Respondent : Shri Arun Kanti Dutta, Sr. DR ORDER PER RAJESH KUMAR, AM: These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-4, Kolkata (hereinafter referred to as the Ld. CIT(A)"] dated 27.12.2019 for th....
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.... and invalid as the notice u/s 148 of the Act was not served upon the assessees. 4. Facts in brief are that the assessment was completed u/s 147/144 of the Act vide order dated 31.12.2016 when the assessee failed to appear before the AO. The appeal of the assessee was dismissed by the Ld. CIT(A). 5. The Ld. Counsel of the assessee at the outset pointed out that the assessment framed by the A....
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....justified the reopening of case u/s 147 of the Act. The Ld. A.R pointed out that on the top of the reasons recorded u/s 148(2) of the Act, the AO has stated that the assessment year 2009-10 whereas in the concluding para the AO has stated that FY 2009-10 (AY 2010-11) which showed that there was a complete non-application of mind on the part of the AO as the AO has incorrectly mentioned financial y....
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....uashed. 6. The Ld. D.R relied on the orders of authorities below by submitting that the assessee was not co-operated in the assessment as well as in the appellate proceedings resulting into passing of ex-parte assessment as well as appellate order respectively. 7. After hearing the rival contentions and perusing the material on record, we are not restoring the case to the file of the Ld. CIT....