2017 (2) TMI 1470

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....st 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. 2. That the finding given by the Ld. CIT, Meerut relating....

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....ee 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 the head freight & cartage, electricity & generator, wages & incentive, packi....

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....s 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 opportunity of being heard was not provided by the ld. CIT. It was further submitted that the ld. C....

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....nner 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 that what were the submission of the assessee and why those were not accepted. Furthermore, the ....