2019 (3) TMI 388

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....Act. Therefore, additional may please be deleted. 2] The learned CIT(A) erred in law and on facts in confirming the addition of Rs. 9,00,000/- u/s. 68 of the I T Act, even though all the ingredient requires to prove the credits have been full-filled by the appellant. Therefore, addition may please be deleted. 3] The Appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal." 3. Briefly stated the relevant facts include that the assessee is an individual and is engaged in the business of manufacturing and selling of garments. The assessee filed her return of income declaring total income of Rs. 4,50,6....

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....niyak Atterde, the Assessing Officer did not appreciate the evidence so furnished. Therefore, the Assessing Officer did not have any occasion to know the money was transferred originally from the loan account of Shri Viniyak Atterde to SB account of Shri Viniyak Atterde and withdrawal of cash by Shri Viniyak Atterde from the SB account and gave a loan to the assessee. In these backgrounds, ld. Counsel for the assessee brought my attention to the "additional evidences" and submitted that the same is furnished for the first time before the Tribunal and made a written request to admit the said additional evidences in this regard. For the sake of completeness, the said additional evidences are extracted hereunder :- "The issue involved....