2012 (10) TMI 1199

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....ANSAL, J.M This is an appeal filed by the assessee. It is directed against order passed by Ld. CIT(A)-41, Mumbai dated 21/09/2011 for assessment year 2003-04. The grounds of appeal raised by the read as under: "Following grounds of appeal are without prejudice to each other: 1. The learned CIT (A) has erred in law and in facts in upholding the order passed by the Assessing Off....

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....in law. 6. The appellant craves leave to add to, amend, alter or delete all or any of the foregoing grounds of appeal." 2. The impugned assessment is framed vide order dated 30/12/2010 passed under section 144 r.w.s. 153A of the Income Tax Act, 1961 (the Act). For the failure of the assessee to submit required evidence on various dates the assessment was framed under section 144 of the....

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....erroneously without giving proper opportunity of being heard to the assessee. It was also submitted that the opening capital balance has been erroneously added without giving proper opportunity to the assessee. Some additional evidences were also filed which are not admitted by the Ld. CIT(A) for the reason that assessee has failed to submit any evidence to prove that there was sufficient reasonab....

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..../8/2010 had submitted to the AO that the required documents and record could not be obtained from the aforementioned premises as the other person who has brought the Injunction order dated 30/6/2010 has restrained the assessee's person to enter the premises and, therefore, the adjournment was sought from the AO and the relevant documents were also produced to substantiate the explanation. In the g....