2017 (8) TMI 1461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting to Rs. 24,23,500/- to the total income of the appellant. "2. Both the lower authorities have passed the orders without properly appreciating the fact and that they further erred in grossly ignoring various submissions, explanations and information submitted by the appellant from time to time which ought to have been considered before passing the impugned order. This action of the lower authorities is in clear breach of law and Principles of Natural Justice and therefore deserve to be quashed." 2. Learned representatives fairly agree that whatever we decide in ITA No.3207/Ahd/2015 in the case of Manmohan Rajaram Garg vs. DCIT for the assessment year 2011-12, which we had heard along with this appeal, will apply mutatis mutandis for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under section 50C(2) but the appeal was turned down on the ground that assessee could not substantiate his claim of having made such a request in the course of assessment proceedings. The assessee is not satisfied and is in further appeal before me. 3. I have heard the rival submissions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. 4. I find that, as held by Hon'ble Calcutta High Court in the case of Sunil Kumar Agarwal vs. CIT [(2015) 372 ITR 83 (Cal], even in the absence of specific request from the assessee, the Assessing Officer has to give an option to the assessee to follow the course provided by law under section 50C(2). I, therefore, uphold the grievance of t....