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2016 (1) TMI 313
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....illegal, bad in law and without jurisdiction and the CIT(A) has also erred in upholding the same. 2. The addition/ disallowances made by the assessing officer are illegal, unjust, highly excessive and are not based on any material on record by the assessing officer. The total income of the assessee appellant has been wrongly and illegally computed by the assessing officer at Rs. 6,78,780/- as against declared income of Rs. 4,77,890/- 3. That, in view of the facts and circumstances, the CIT(A) has erred in law and on facts in making, the enhancement of Rs. 2,00,000/- to the income of the appellant , which purely illegal, bad in law, estimation and based on surmises and conjectures. 4. That, The CIT(A) erred in maki....
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.... in law in making the addition/ disallowance of Rs. 6,988/- on account of misc. expenses and the C1T(A) has also erred in upholding the same. 10. That the Assessing Officer, in view of the facts and circumstances of the case erred on facts and in law in making the ad-hoc addition/ disallowance of Rs. 20,101/- on account of generator running and maintenance expenses and the CIT(A) has also erred in upholding the same. 11. That the Assessing Officer, in view of the facts and circumstances of the case erred on facts and in law in making the ad-hoc addition/ disallowance of Rs. 83,699/- on account of advertisement expenses and the CIT(A) has also erred in upholding the same. 12. That the Assessing Officer/ CIT(A), in ....
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.... return of income was processed u/s 143(1) of the Income tax Act, 1961. The case was selected in scrutiny after taking necessary approval from ld CIT, MZR and statutory notice u/s 143(2) of the Act was issued. Further notices u/s 142(1) along with detailed questionnaire were issued. The assessing officer noted in his order that the assessee has debited an amount of Rs. 1,98,017/- under the head free insurance scheme. On verification of books of account, it had been found that no name and complete address of the persons had been mentioned. Mostly payment of this expenditure was made in cash. Though this facility may be provided to enhance the sale of the firm as per company's scheme however in absence of proper bills and vouchers the actual ....
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....disallowance and also further made the enhancement to the income of the assessee by RS 2,00,000/-. Aggrieved by this the assessee has filed this appeal. 4. Before us Ld AR submitted that the learned Commissioner of Income-tax (Appeals) has made enhancement of income to the tune of Rs. 2 lac without issuing any notice and without providing adequate opportunity of hearing. He further submitted that CIT (A) has merely on the part of remand report obtained by him in appellate proceeding has enhanced the income of the assessee to the tune of Rs. 2 lac. He further submitted that in fact the AO has asked for the further time for submitting the remand report. He further submitted that CIT (A) has not decided the grounds of appeal on merit and no....
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....no reason in the appeal now to be filed before ITAT. Therefore same may be dismissed. 6. We have carefully considered the rival contention, the power of the Commissioner of Income-tax (Appeals) are enshrined in section 251 of The Income Tax Act which are as under :- Powers of the [Principal Commissioner or Commissioner] (Appeals)]. (1) In disposing of an appeal, the Commissioner] (Appeals)] shall have the following powers- ........ (2) The [Principal Commissioner or Commissioner] (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction. 7. According to provisions....