2025 (2) TMI 1897

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.... For the Department : Sh. Shailendra Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2008-09, arises against the Commissioner of Income Tax (Appeals)-2, Agra's order dated 30.11.2017 passed in Appeal No. 202/CIT(A)-2/Agra/ITO- 2(3)(4)/Lalitpur/2016-17, involving proceedings under section 154(1A) of the Income-tax Act, 1961 (....

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....1/2012 upholding the addition made by the AO and held that "The assessee did not appear before the AO and no evidences were filed before him and I have rejected the request of the appellant to admit additional evidences, therefore, it logically follow that the assessment order passed by the AO does not require any interference. Therefore, the grounds of appeal are rejected". The assessee ....

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....ficer for non compliance. Resultantly, there is no evidence available on record to dispute the correctness of the addition made by the AO. The assessee in ground no. 1 referred to sub rule(4) of rule 46A in the matter. which is not applicable in the matter because the Ld. CIT(A) has not directed for production of any evidence. Considering the totality of facts and circumstances and that no other r....

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....v Kumar Jain, FCA attended and filed power of attorney and also filed written submission which is placed on record. The case was discussed with him. The counsel of the assessee argued that the proposed rectification is against the provision of section 154 and is arbitrary, illegal and beyond the jurisdiction. The counsel of the assessee against retreated the same facts which are not relev....