2015 (8) TMI 1488

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.... Smt. Belu Sinha, Sr. D.R. ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: This is an appeal filed by the appellant against the order of ld. CIT(A)-II, Agra dated 28.03.2013 for the A.Y. 2009-10, raising the following grounds of appeal: "1. Because the authorities below grossly erred both in law and on facts in making addition of Rs. 96,69,228/- to the declared income solely on the....

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....in the accounts of partner while examining the case of the firm (appellant) 4. Because the Ld. CIT(A) was not justified, both in law and on acts in sustaining the disallowance of interest of Rs. 2,85,000/- in respect of interest free loan and advances to the relatives. 5. Because the Ld. CIT(A) was not justified, both in law and on acts in sustaining the addition of Rs. 1,83,248/....

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....e ld. CIT(A)-II, Agra who dismissed the appeal in limine by holding that no appeal is maintainable since the Assessment Order was passed on the confession of the assessee. Hence, the present appeal before us. 3. The Sr. Departmental Representative submitted that no addition can be made based on confession of the ld. Counsel for the assessee. It was further submitted that the additions were made....