2019 (1) TMI 1001

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.... PRESIDENT: This is an appeal by the assessee against the order dated 02.04.2018 of ld. CIT(A)-2, Jalandhar. 2. Following grounds have been raised in this appeal: "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in passing the impugned assessment order u/s 271(1) (c) and without complying with the man....

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.... amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 3. Facts of the case in brief are that the assessee filed the return of income on 22.08.2006 declaring an income of Rs. 35,879/- which was processed u/s 143(1)(a) of the Income Tax Act, 1961 (hereinafter referred to as the Act). Later on, the case was selected for s....

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....d on the decision of the ITAT Delhi Bench "A", New Delhi in the case of Aman Mehtani Vs DCIT, CC-I, Faridabad in ITA No. 4325/Del/2016 for the assessment year 2010-11, order dated 22.11.2017. 6. In his rival submissions, the ld. DR supported the impugned order passed by the ld. CIT(A). 7. We have considered the submissions of both the parties and perused the material available on the record. It ....

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....e Court in case of M/s SSA' Emerald Meadows. The extract of the Hon'ble Karnataka High Court in M/s. SSA' Emerald Meadows are as under which was confirmed by the Hon'ble Apex Court: "3. The Tribunal has allowed the appeal filed by the assessee holding the notice issued by the Assessing Officer under Section 274 read with Section 271(l)(c) of the Income Tax Act, 1961 (for short 'the Act') to be b....