2018 (9) TMI 407

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....), Kottayam in ITA No. A37/CIT(A)/KTM/16- 17 dated 21. 2. 2018, is opposed to law, to facts and circumstances of the case. 2. The CIT (A) should have found that the assessing officer did not afford reasonable opportunity to the appellant to furnish return of income and to satisfy the legal formalities in regard to the notice u/s. 148 dated 16. 6. 2015 for the relevant asst. year. 3. It is further respectfully submitted that adequate opportunity was also not afforded to answer notice u/s. 142(1) dated 4. 9. 2015 by the assessing officer which constitute violation of principles of natural justice. 4. In this connection, it is respectfully submitted that there is considerable ambiguity and lack of clarity with regard....

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....aken by the CIT (A) is also illegal and unsustainable. 8. Without prejudice, the appellant humbly prays that having regard to the facts and circumstances of the case, the appellant may be afforded an opportunity to regularize the claim for deduction, if found necessary, to enjoy the benefit of exemption u/s. 80P(2) (a)(i). 9. The appellant craves leave to file additional ground at the time of hearing. For these and other grounds that may be urged at the time of hearing, the appellant humbly prays that the Hon'ble Income Tax Appellate Tribunal, Cochin Bench, may kindly be pleased to set aside the asst. order and illegal computation of income and demand, allow the appeal and render justice. " 3. Brief facts o....