TaxTMI 
TaxTMI 
2018 (4) TMI 120
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....aw, in as much as the same have been passed without affording a reasonable and proper opportunity of being heard and thus denying the principles of natural justice on the facts and circumstances of the case. 2. The ld. Assessing Officer erred in completing the assessment under section 143(3)/153-C/153A of the Act without issue of any notice under section 143(2) of the Act on the facts and circumstances of the case and as Date of Hearing 16.11.2017 Date of Pronouncement 01.02.2018 such the order of assessment is erroneous and bad in law and liable to be cancelled. 3. The ld. CIT (Appeals) erred in confirming the addition of Rs. 4 lacs being the amount of alleged Hundi loan taken through Shri Brij Mohan Gupta, resident of Gali Hinga Beg....
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....rder passed by the authorities below is bad in law. 6. That the ld. CIT (Appeals) erred in not following the orders of the superior authorities on the issue and kept aside 'the principles of Judicial discipline while deciding the appeal of the appellant. 7. The ld. CIT (Appeals) erred in not even discussing the various submissions and case laws brought to his notice on the issue in hand and thus the order is bad in law and liable to be quashed. 2. The grounds raised in appeal for A.Y. 2005-06 are also same barring the difference in the amounts of additions made. Since the common questions of law and facts are involved in both these appeals, the same are being disposed of by this consolidated order. For the sake of convenience a....
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....ditions of Rs. 4,00,000/-, Rs. 10,000/- and Rs. 400/- on account of unexplained Hundi, Interest paid and commission to Brij Mohan Gupta respectively, to the total declared income of Rs. 1,08,163/-. The ld. CIT(A) confirmed the action of the Assessing Officer vide impugned order. Aggrieved, the assessee is in appeal before the Tribunal. 4. The ld. Counsel for the assessee contended that the assessee has raised additional grounds in the present appeals, which read as under : "On the facts and in the circumstances of the case and in law - i) The proceedings u/s. 143(3)/153C/153A of the Act were time barred and so must be quashed; ii) The proceedings having been concluded without due process of law is illegal and must be quashed." ....
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....he lower authorities; that the assessee has not given a bonafide reasons for making such a claim at this late juncture; that the observation of the CIT(A) regarding the assessee in this case is also pertinent and highlights the fact that the assessee has a track record of non-compliance and is simply raising a new technical issue to divert attention from the merits of the case that is strongly in favour of the Revenue and against the assessee. She has also placed reliance on various decisions as under : (i). Indian Steel and Wife Products Ltd. vs. CIT, 208 ITR 740 (Cal.) (ii). Union of India v. Major Bahadur Singh, (2006) 1SCC 368 (SC) (iii). Hira Lal v. Kalinath, AIR 1962 SC 1999 (iv). Sushil Kumar Jalan vs. ITO, ITA No. 34/Gau....