2017 (3) TMI 1045

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....Ld. CIT(A) is illegal being against the principles of natural justice and against the provisions of IT Act 1961. 2. The Ld. CIT(A) has grossly erred on facts as well as in law in confirming the addition of Rs. 2,78,231/- on account of opening cash balance. 3. The Ld. CIT(A) has grossly erred on facts as well as in law in confirming the charging of interest under various sections of the IT Act, 1961. 4. The appellant craves leave to add after, modify and withdraw any ground of appeal before or during the appellate proceedings. ITA 991/del/2012 (2004-05) 1. The Ld. CIT(A) has grossly erred on facts as well as in law in holding that the assessment order in the name of the appellant u/s 153 A is not illegal inspite of the fact th....

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....Officer for assessment year 2001-02 made an addition of Rs. 2,78,231/- on the ground that the cash in hand and bank balances found in the balance sheet of assessee, could not be explained to the satisfaction of Ld. AO. For assessment year 2004-05, Ld. AO observed from the returns filed that assessee had received gift from Sh. Dikshant Sukhija who was a British citizen. Ld. AO came to the conclusion that the gift received by assessee was not out of natural love and affection arising out of blood relation. Ld. AO, thus made addition and passed order under section 153A read with section 143(3) of the Act for both the assessment years under consideration. 5. Aggrieved by the orders of assessing officer assessee preferred an appeal before Ld.....

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....under such circumstances, Assessing Officer was without any jurisdiction to make additions under section 153A of the Act and the assessment so made is bad in law. 8. On the contrary, Ld. DR relied upon the decision of Hon'ble Kerela High Court in the case of E.N.Gopa Kumar vs. CIT, reported in (2016) 75 Taxmann.com 215. Ld. DR submitted that section 153A clearly shows that notice could be issued calling for filing of return even when no incriminating material has been unearthed, as against assessee as or as against any third person during the course of search under section 132. Ld. DR places reliance upon the orders passed by the authorities below and submitted that the assessment made by the assessing officer may be upheld. 9. We hav....