TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 423
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....re (in short "NFAC"), Delhi on separate orders dated 06.09.2024 and 15.04.2024 for A.Ys. 2017-18 to 2019-20. First we are taking ITA No. 1802/Ahd/2024 (A.Y. 2017-18) 2. The grounds of appeal raised by the assessee are as under: ITA No. 1802/Ahd/2024 (A.Y. 2017-18) "1. Ld. CIT(A) erred in law and on facts in dismissing the appeal of the appellant for nonprosecution and thereby erred in confirming additions of Rs. 2,32,60,127/- without appreciating fact and law of the case properly. 2. Notice issued u/s 148 dated 31.03.2021 is bad in law as the no proceedings u/s 147 r.w.s. 148 can be validly initiated on the basis of information and document received from the search carried out at premise of another person u/....
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....e addition of Rs. 2,28,04,047/- under Section 69A of the Act and also Rs. 4,56,080/- being 2% of total receipt of the said amount under Section 69C of the Act. 4. Being aggrieved by the assessment order the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal on the ground on nonprosecution. 5. The Ld. AR submitted that the assessee has not at all received notices at the email address mentioned in Form 35. The assessee has also challenged that notice issued under Section 148 dated 31.03.2021 as bad in law as there was no proceedings under Section 147 r.w.s. 148 can be validly initiated on the basis of information and document received from the search carried out at premises of another person under Section 132/132A ....
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....en invoked does not come in picture. Therefore, Ground No. 2 and 3 of assessee's appeal does not survive. Ground Nos. 2 and 3 of assessee's appeal are dismissed. 8. As regards the merit of the case, the CIT(A) has not commented anything on the merits of the case and has not taken cognizance of the documentary evidences filed by the assessee before the Assessing Officer. Therefore, it will be appropriate to remand back this issue on merit to the file of the CIT(A) for proper verification of the evidences and adjudicate the issues as per Income Tax Act. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Thus, ITA No. 1802/Ahd/2024 for A.Y. 2017-18 is partly allowed for statistical purp....
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....issued u/s 148 are equally bad in law and nullity. 4. Notice issued u/s 148A(b) dated 12.03.2022 notice issued u/s 148 dated 31.03.2022 along with the order passed u/s 148A(d) dated 31.03.2022 are bad in law for want of acquiring valid jurisdiction accordingly, order passed u/s 144B r.w.s 147 dated 27.03.2023 and notice of demand issued u/s 156 dated 27.03.223 in pursuance of said invalid notice issued u/s 148 are equally bad in law and nullity. 5. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise." 10. As regards ITA No. 1803/Ahd/2024 the appeal before is belatedly but the assessee has given the substantial details related to his cancer treatment and therefore....
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....he no proceedings u/s 147 r.w.s 148 can be validly initiated on the basis of information and document received from the search carried out at premise of another person u/s 132/132A due to mandatory provision of section 153C of the Income Tax Act, 1961 and accordingly, order passed u/s 144B r.w.s 147 dated.05.03.2024 and notice of demand issued u/s 156 dated.05.03.2024 in pursuance of said invalid notice issued u/s 148 are equally bad in law and nullity. 4. Notice issued u/s 148 dated.23.03.2023 r.w.s 147 along with the order passed u/s 148A(d) dated.23.03.2023 are bad in law for want of acquiring valid jurisdiction accordingly, order passed u/s 144B r.w.s 147 dated.05.03.2024 and notice of demand issued u/s 156 dated.05.03.2024 in ....