{"id":42255,"date":"2024-05-04T14:21:16","date_gmt":"2024-05-04T08:51:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ravi-sellappan-2023104-itr-289-punetrib\/"},"modified":"2024-08-12T19:53:47","modified_gmt":"2024-08-12T14:23:47","slug":"acit-v-ravi-sellappan-2023104-itr-289-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ravi-sellappan-2023104-itr-289-punetrib\/","title":{"rendered":"ACIT v. Ravi Sellappan (2023)104 ITR 289 \/ 221 TTJ 681 (Pune)(Trib)"},"content":{"rendered":"<p>The Assessing Officer initiated section\u00a0148\u00a0\/\u00a0147\u00a0proceedings against the assessee on the ground that the assessee\u2019s taxable income liable to be assessed had \u201cescaped assessment\u201d. He made addition of Rs.6,56,89,219 in the hands of the assessee. The assessee invoking rule\u00a027\u00a0of the\u00a0Income-tax (Appellate Tribunal) Rules, 1963\u00a0challenged the validity of the reopening on the ground that not only the Assessing Officer had not recorded the appropriate reasons for reopening based on independent opinion but also the notice u\/s.\u00a0148\u00a0had not been served on him. Tribunal held that the assessee\u2019s arguments could not be allowed to be raised under rule\u00a027\u00a0once he had not pressed them in the lower appellate proceedings. <u>Relied: Commissioner of Customs v.. Dilip Kumar &amp; Co.\u00a0<\/u><a href=\"http:\/\/www.taxlawsonline.com\/%5b2018%5d%20006%20GSTR-OL%200046\">[2018 6 GSTR-OL 46<\/a><u>\u00a0(SC)<\/u>. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-New ground-Validity of reassessment-Not challenged before lower authorities-Cannot be raised  [S. 147, 148,ITATR,1963,R. 27]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42255","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aZx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42255"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42255\/revisions"}],"predecessor-version":[{"id":45118,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42255\/revisions\/45118"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}