2014 (2) TMI 1311

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..... d the assessment proceedings in compliance to notice issued under Section 142(1) and 143(2). He completed the assessment at the income returned by the assessee i.e. ₹ 1,80,290/-. In view of the above factual finding in the assessment order, we are of the opinion that the assessee cannot be said to have committed the default of noncompliance during assessment proceedings which may saddle with .....

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..... e appeared on behalf of the assessee though the date of hearing was informed in the acknowledgement cum notice of the filing of the appeal. We, therefore, proceed to decide the appeals ex parte qua the assessee. 4. We have heard the arguments of learned DR and perused the material placed before us. Since the facts in all the years are identical, we discuss herein below the facts relating to AY .....

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..... sment proceedings has been examined and placed on record. 6. From the above, it is evident that the Assessing Officer himself in the assessment proceedings has recorded the finding that Shri Kailash Jogani, CA and Shri Nitesh Aggarwal, CA, authorized representatives attended the assessment proceedings in compliance to notice issued under Section 142(1) and 143(2). He completed the assessment a .....

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