AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 190
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....ed under section 144 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2014-15. 2. Brief facts of the case is that the assessee is a company engaged in the business of hospitality business and filed its Return of Income on 31-03-2016 declaring total income of Rs. 1,71,78,580/- after setting off current year business loss of Rs. 18,85,927/-. The assessee filed the above return before ITO Ward-1(1)(1), Ahmedabad. The return was taken for scrutiny assessment and notice u/s. 142(1) issued on 26-10-2016 along with the detailed questionnaire calling for certain details and documents through Speed Post. There was no response. Hence further notices were issued between 03-08-2016 to 1....
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....addition of fixed assets and its payments for the same. No bank statement was also furnished leave apart proper bills and voucher for such addition. The dates and figures, as observed from the remand report are varying. Thus, looking at the detailed factual remand report submitted by the AO, copy of which the appellant is in its possession and no proper comment was offered for such discrepancies, I do not find and reason to differ with the recommendation made by the AO in his remand report which is reproduced here - Hence, it is requested that the deduction claimed for addition in a building may not be allowed as claimed by the assessee because the assessee has failed to furnish all the supporting documentary evidence for large addition mad....
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....he Ld. Counsel for the assessee and also perused the materials available on record including the Return of Income filed by the assessee. It is seen that the assessee filed the original Return of income on 31-03-2016 with Acknowledgement number, Ward-1(1)(1), Gujarat. When the assessee was first issued with a notice u/s. 143(2) dated 03-08- 2016 duly served by Speed Post, the assessee failed to response to the notice. Further notices u/s. 142(1) dated 26-10-2016, 10-11- 2016 and 02-12-2016 which were sent by Speed Post not replied by the assessee. Therefore notice u/s. 274 r.w.s. 271 was served through Notice Server on 19-12-2016. However the assessee being a Company failed to response to any of the notices which has resulted in passing expa....
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....where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier. (4) Subject to the provisions of sub-section (3), where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made. 6.1. The assessee filed the Return of Income therefore Clause (a) of Section 124(3) is applicable to the facts of the case. The assessee is not entitle....
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....siness Centre (P) Ltd vs. ITO Ward -10(4), New Delhi I.T.A. No. 828/DEL/2020 on 2 February, 2021 3. Hon'ble ITAT Delhi 'C' in the case of Manoj Kumar vs. ACIT, circle - 62(1), New Delhi ITA No. 1627/Del./2016 6.2. We have carefully considered the submission of the assessee as well as case laws relied by the assessee. None of the case laws deals with the provisions of Section 124 more particularly Subsection (3) of the Act. If the assessee have objected to the jurisdiction of the assessing officer as prescribed under Clause (a) of Sub-section (3), then the assessing officer is bound to refer the matter to the higher ups to determine the correct jurisdiction of the assessing officer as per Sub-section (2) of Section 12....