TaxTMI 
TaxTMI 
2020 (5) TMI 399
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....instance of Revenue pertaining to Assessment Year 2013-14 is directed against the orders of Ld. Commissioner of Income Tax (Appeals)-1 (in short 'Ld.CIT(A)'], Indore dated 22.02.2018 which is arising out of the order u/s 144 of the Act dated 23.03.2016 framed by DCIT-1(1), Indore. 2. Revenue has raised following grounds of appeal:- 1.On the facts and in the circumstances of the case the CIT(A) ....
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.... individual engaged in the business of Real Estate & Developers. Return of income for Assessment Year 2013-14 was filed on 30.9.2013 declaring income of Rs. 22,34,540/-. The case was selected for scrutiny and assessment was completed on 23.03.2016 u/s 144 of the I.T. Act assessing total income at Rs. 2,58,23,250/- by making various additions. Aggrieved assessee preferred appeal before Ld. CIT(A) a....
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....ormation were provided as asked by the Ld. A.O. During the course of appellate proceedings Ld. CIT(A) failed to called for any remand report. There is no fact on record to show that the bank account held by the assessee in which cash has been deposited is duly accounted for in the books of accounts. Request was made to set aside the issue to Ld. CIT(A) for deciding afresh. 8. We have heard rival ....
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....rnish all the information and details to the satisfaction of the Ld. A.O who is the first authority to examine the details and assess correct income. 9. The assessee has not appeared before Ld. A.O but subsequently he appeared before Ld. CIT(A) who also in the instant case has not given any reference of remand report which he should have been taken from the Ld. A.O before deciding the issues. 10....