2019 (4) TMI 1290

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ect in not appreciating the facts that the Appellant could not appear before A.O. in view of his illness (Cancer). 2. The CIT (A) was not correct in not disposing the Appeal on merits though the Appellant has submitted the details for the additions made by A.O. and explained the transactions done in Bank account. 3. The CIT (A) was not correct in not accepting and considering the explanation given by Appellant for invoking provisions u/s. 246a in respect of uls.246A in respect of Additional evidences produced before him. 4. The CIT (A) was not correct in not calling Remand Report from A.O. based on the submission made before CIT (A) as A.O. has made best judgment assessment u/s 144. 5. The CIT (A) was not correct in not disposin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt u/s 144 of the Act perused the Return of income of the assessee found that the assessee has offered income u/s 44AF of the Act. Whereas as per AIR information, the assessee has made cash deposit of Rs. 50,08,300/- in the savings bank account in the financial year 2009-10. Since no explanation or any details were produced by the assessee in response to notices and the AO, having granted sufficient opportunities, made the best judgment assessment u/s 144 of the Act with addition u/s 69A of Rs. 50,08,300/- and assessed the total income of Rs. 51,77,870/- and passed the order u/s 144 of the Act dated 31/01/2013. 4. Whereas the assessment order was rectified u/s 154 by disallowing the claim under Chapter VIA of the Act of Rs. 30,000/- on 2....