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2025 (6) TMI 1039
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....mar Jain, CIT/DR ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER: These appeals have been preferred by Revenue against the impugned orders dated 20.11.2024 passed in Appeal no. CIT(A)-IV/KNP/10034/2018- 19 and CIT(A)-IV/KNP/10035/2018-19 by the Ld. Commissioner of Income- tax(Appeals)-4, Kanpur [hereinafter referred to as the "CIT(A)"] u/s. 250(6) of the Income-tax Act, 1961 [hereinafter ref....
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....unities of hearing by the Assessing Officer. Revenue has further mentioned that the failure on the part of the assessee in responding to the statutory notices without any reasonable ground has resulted in passing such assessment orders u/s. 144 of the Act. 3. We have perused the records and heard the ld. Departmental Representative for the Revenue and ld. Authorized Representative for the asses....