2025 (2) TMI 1524

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..... K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 23.10.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2013-14. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC in upholding the validity of re-assessment proceedings and confirming the addition of Rs. 26,25,1....

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....tisfaction as per the provisions of section 147 of the Act and accordingly, notice u/s. 148 of the Act dated 19.03.2020 was issued and served on the assessee. Since the assessee did not file any return in response to the notice u/s. 148 of the Act, the Assessing Officer issued a notice u/s. 142(1) of the Act on 30.12.2020. Again, there was non- compliance from the side of the assessee for which fr....

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....ission and was seeking adjournments under some pretext or the other, the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee and thereby sustained the various decisions made by the Assessing Officer. 6. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee submitted that the assessee is a reseller of mi....

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....f of the assessee. It is an admitted fact that due to non filing of the return in response to the notice u/s. 148 of the Act and non compliance from the side of the assessee to the statutory notice issued u/s. 142(1) of the Act, the Assessing Officer completed the assessment u/s. 144 of the Act by making various additions, the details of which have already been reproduced in the preceding paragrap....