TaxTMI 
TaxTMI 
2025 (7) TMI 1740
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....peal Centre (NFAC), Delhi ["Ld. CIT(A)", for short] dated 20.06.2023 & 12.05.2023 for the Assessment Year 2008-09 respectively. 2. At the time of filing of appeal, it was noticed that that appeals filed by Jagdish Prasad and Dr. Sarvesh Kumar are time barred by 4 days and 38 days respectively. In response thereof, the Assessee has filed an application seeking condonation of delay in filing of the appeal on the grounds mentioned in the application for condonation of delay. In support of this, they filed an affidavit which is placed on record. Accordingly, they prayed that the delay in filing the appeals be condoned. 3. I have heard the counsels on the issue of condonation of delay. In my considered opinion, there was a reasonable cause....
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....he Act after recording the satisfaction that income had escaped assessment after obtaining approval from appropriate authorities. During assessment proceedings, the AO asked the assessee to submit the relevant information. After considering the submissions of the assessee, the AO heavily relied on the information received from Investigation Wing and accordingly proceeded to make the addition u/s 69C of the Act and added the income to the extent of capitation fees paid in cash. 6. Aggrieved with the above order, assessee preferred an appeal before the ld. CIT(A) and filed grounds of appeal and detailed submissions. After considering the submissions of the assessee, ld. CIT (A) sustained the addition. 7. Aggrieved with the above order, ....
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....y using his independent application of mind to show that he has a "reason to believe" that the income has escaped assessment and as such the same are not valid in the eyes of law. 2.3 That reasons recorded are based upon presumption and guess work and these are not more than reason to suspect and thus are not valid in the eyes of law as no belief can be formed on the basis of such reasons recorded. 2.4 That the re-opening of the assessment is bad in law for the reason that the sanction granted u/s 151 of the Act is not valid in the eyes of the law and the same is mechanical and has been done without independent reasoning and application of mind by the sanctioning authority. 3. That having regard to facts and circu....
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....allen in gross error in making the addition of Rs. 32,50,000/- in the hands of the appellant as any credit found in the books of account of the third party namely M/s Santosh Medical College is neither in his name nor any part thereof is a payment made by him during the year under consideration. 4.4 That the Ld. CIT(A) and Ld. Assessing Officer has failed to confront the said incriminating material to the Assessee and also did not even provide an opportunity to cross-examine the Chairman of the Trust namely Dr. P. Mahalingam, which is against the principle of natural justice and thus no addition could be made as income in the hands of appellant on the basis of such unreliable material/evidence. 4.5 That the assessment so f....
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....ecord. He further submitted that AO has heavily relied on the material found during search in the case of Santosh Group of Institutions and he submitted that AO should have initiated the proceedings u/s 153C of the Act instead of initiating the proceedings u/s 147 of the Act. In this regard, he relied on the decision of Shiv Charan Goel vs. ITO in ITA No.4035/Del/2017 dated 13.06.2018. He submitted that the facts are exactly similar to the facts in the present case. 10. Further, with regard to additional ground raised by the assessee, ld. AR submitted that the present AO i.e. ACIT, 57(1), New Delhi has initiated the proceedings and completed the assessment. However, he submitted that the actual jurisdiction of the assessee lies with Rang....
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....ring, it was submitted that the actual jurisdiction of the assessee lies with Range 14, Ward 1 (5), Meerut at Baraut. No records were brought to my notice that the present AO has got the jurisdiction to complete the assessment on the basis of any order u/s 127 or section 124 of the Act. In absence of any material on the issue of jurisdiction acquired by the present AO who has completed the assessment, as per the record brought to my notice the actual jurisdiction of the assessee lies with Range 14, Ward 1 (5), Meerut at Baraut. Therefore, the reassessment proceedings should have been initiated and concluded by the JAO of the assessee. Therefore, the reassessment proceedings initiated by the AO, Circle 57(1), New Delhi is without jurisdictio....