2015 (10) TMI 1490

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....e Assessing Officer. 3. In law and in the facts and circumstances of the appellant's case, the learned Commissioner of Income Tax (Appeals) has erred in confirming an addition of Rs. 4,22,654/- out of Rs. 8,55,727/- on account of unaccounted cash receipts introduced in the previous year, when no such disallowance is called for. The Hon'ble Income Tax Appellate Tribunal may be pleased to delete the addition of Rs. 4,22,654/- made by the Commissioner of Income Tax (Appeals), 4. The Appellant craves to add to, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing the appeal. 3. The Authorised Representative of the assessee, while arguing ground No.1 of the appeal, submitted that ....

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....ct vide his letter dated 11.11.2009 which was received by the office of the Assessing Officer on 16.11.2009. Thereafter, the Assessing Officer passed the impugned re-assessment order on 19.11.2009, disposing off the objections to re-assessment proceedings of the assessee in the order itself. Thus, these facts show that the objections raised by the assessee against the issuance of notice u/s 148 of the Act were not disposed off by the Assessing Officer by passing a speaking order thereon and allowing reasonable time to the assessee after communicating the fate of the objections before proceeding with the reassessment. The Hon'ble Gujarat High Court in the case of General Motors India P. Ltd v. DCIT (supra) has held as under:- "From the ....