Vidya Agrawal,Ranchi vs Ito Ward 1(1), Ranchi, Ranchi on 7 October, 2025
The assessee has also been unable to produce any evidence before
the authorities below. Now before us, the assessee has not appeared nor any
application has been filed. It is noticed that such non-cooperative attitude are
being adopted for the purpose of subsequently raising legal grounds after
waiting for the limitation for reopening and other provisions to expire. This
being so, considering such attitude being adopted, we are of the view that
2
ITA No. 52/Ran/2024
Vidya Agarwal Vs ITO
there is no error in the order of the ld. CIT(A), consequently, we uphold the
order of the ld. CIT(A).