2024 (4) TMI 598

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.... facts as much as confirming the addition made by the learned AO without considering the facts that the payment made for purchase of property for which the investment is made by her son from his own independent source. The assessee is mother of the actual purchaser of the property and for the sack of convenience only her name is appearing in the conveyance deed. The entire amount of Rs 40,41,870/- being the purchase price of the property in fact is paid by the Join owner- Son which is duly disclosed in his return of income which needs to be deleted by appropriate order. GROUND No.2 That the Appellate Order passed by the Ld. CIT(A) is highly illegal, bad in law, unsustainable and not in accordance with the provisions of law....

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....y of the grounds of appeal at the time of hearing of the appeal." 3. The assessee has not filed original return of income for assessment year 2013-14 and the case was reopened for the reason that the assessee purchased immovable property of Rs. 38,52,870/- and also incurred stamp duty expenses at Rs. 1,89,000/- thus the total investment of assessee was Rs. 40,41,870/-. After recording reasons u/s. 147 of the Income Tax Act, 1961, notice u/s. 147 of the Act dated 18-03-2010 was issued after obtaining the necessary satisfaction of the Pr. CIT. The said notice u/s. 148 was served upon the assessee on 18-03-2012 through registered email id of the assessee. Notice u/s. 142(1) dated 02-12-2020 issued by the ITO along with detailed questionnair....

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....assessee is not required file any return as her income is below the taxable limit. The ld. A.R. further submitted that the CIT(A) erred in dismissing the appeal in limine holding it as not maintainable under the provisions of section 249(4)(b). The ld. A.R. submitted that the assessee has income below the exempt limit and is not liable to file the return of income as well as not liable the taxes/advance tax and hence there were good and sufficient reasons for such contravention. 6. The ld. D.R. submitted that as per section 249(4)(b) the assessee is liable to file the return of income and pay the advance tax before filing the appeal before the CIT(A). The assessee failed to do so therefore the CIT(A) rightly dismissed the appeal of the a....