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2013 (4) TMI 195

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..... the family is not a ground so as not to put appearance before the Income Tax Officer, who is duty bound to finalise the assessment in a time bound manner. Having failed to appear before the Income Tax Officer during the assessment proceedings and the fact that the Commissioner of Income Tax has taken into consideration all the relevant facts and circumstance - we do not find that the petitioner .....

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..... he return filed by the petitioner was selected for scrutiny and notice was issued to the petitioner for 22.09.2010. Thereafter, notices along with questionnaires were served on 15.06.2011, 19.08.2011, 09.09.2011, 18.10.2011, 17.11.2011 and lastly on 12.12.2011. Since neither the assessee nor his counsel appeared during the course of assessment before the assessing authority, therefore an order of .....

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..... arance before the Income Tax Officer, who is duty bound to finalise the assessment in a time bound manner. Having failed to appear before the Income Tax Officer during the assessment proceedings and the fact that the Commissioner of Income Tax has taken into consideration all the relevant facts and circumstances, we do not find that the petitioner is entitled to another chance at this stage for pr .....

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