TaxTMI 
TaxTMI 
2018 (10) TMI 288
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....UR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order of CIT(A) - 3, Hyderabad dated 3/10/2017 for AY 2009-10 2. Brief facts of the case are, based on the information that the assessee made cash deposits to the tune of Rs. 65,76,261/- with the ICICI Bank, Habsiguda Branch, Hyderabad and there were no sources for deposit such huge amounts as per the return of income, t....
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....) r.w.s. 147 of the 1.T Act is contrary to the facts of the case and provisions of law. 2. The learned CIT(A) failed to appreciate that since the assessee was not served with proper notice in the way and under the procedure laid down in sect. 282 of income tax act, therefore, assessee could not present himself before assessing officer to present his case. 3. The learned CIT(A) ought to have ....
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..... AR of the assessee filed the following documents, which are part of paper book filed and submitted that at Sl. Nos. 1 & 2 were filed before the AO and rest of the documents from Sl. No. 3 to 8 were filed before the CIT(A): Sl. No. Description of documents Pages 1 Copy of return of income for AY 2009-10 filed on 22/01/2010 along with computation of income 1-2 2 ICICI Bank statement fr....
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....e, therefore, submitted that the matter may be remitted to the file of AO for deciding the issue de-novo. 7. Ld. DR, on the other hand relied on the orders of revenue authorities. 8. Considered the rival submissions and perused the material on record. The grievance of the ld. AR of the assessee is that the CIT(A) without appreciating or examining the documents filed before him in the proper pers....