TaxTMI 
TaxTMI 
2018 (3) TMI 1837
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....e addition made by the Assessing Officer. The findings of Ld. CIT(A), ignoring the facts, are totally against the principles of natural justice. The addition sustained may kindly be directed to be deleted. 2. Because, the Ld. CIT(A), grossly erred in not providing reasonable and sufficient opportunity and as such the order passed by the Ld. CIT(A) is contrary to the established judicial principles." 2. The AO made disallowance of Rs. 5,94,630/- as disallowance of deduction of operating expenses u/s 57 of the IT Act. Addition of Rs. 1.5 lac shown as agricultural income was made treating it as income from other sources. Addition of Rs. 1,90,600/- was made, representing the unexplained cash deposit in bank. The ld. CIT(A) confirmed these ....
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....9. I have considered the appellant's submission, the A.O.'s remand report and the facts available in the assessment order. I find that the appellant has disclosed his income from lecturership. etc. under the head of 'income from other sources', and in his return of income claimed deduction of operating expenses of Rs. 5,94,630/- under the provisions of section 57(iii) of the Act. A break-up of the operating expenses has been furnished by him during the appeal proceedings but he has not been able to provide evidences in support of the said expenses. The A.O. has confirmed the above finding after examining the appellant's submission and its annexure. He has commented that deduction of operating expenses of Rs. 5,9....