TaxTMI 
TaxTMI 
2017 (2) TMI 1470
X X X X Extracts X X X X
X X X X Extracts X X X X
.... This is an appeal by the assessee against the order dated 25.03.2013 of ld. CIT, Meerut. 2. Following grounds have been raised in this appeal: "1. That notice U/s 263 issued by CIT, Meerut was vague and is based upon incorrect facts and law and no reasonable and proper opportunity being heard was allowed. Hence, entire proceeding is against the principle of natural justice. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... referred to as the Act) 4. Facts of the case in brief are that the assessee e-filed its return of income on 30.09.2008 declaring a loss of Rs. 9,44,077/- which was processed u/s 143(1) of the Act on Nil income. Later on, the case was selected for scrutiny and the AO framed the assessment u/s 143(3) of the Act by making an addition of Rs. 2,38,568/- on account of disallowance of expenses under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....It is very well settled that without furnishing some information during 263 proceedings does not absolve the AO of his duty to call for such details and examine them properly." 6. The ld. CIT directed the AO to examine the issue properly on each aspect and pass the fresh order. 7. Now the assessee is in appeal. The ld. Counsel for the assessee submitted that a reasonable and proper opportuni....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... From the said observation of the ld. CIT, it is clear that he was not sure how and in what manner the assessment order passed was without investigation and inquiry done by the AO, the word "it appears" used by him shows that he was not sure. Moreover, the ld. CIT stated that Sh. Rajiv Jain, CA attended on behalf of the assessee with whom the issues were discussed. However, nowhere it is stated th....