2021 (4) TMI 1008

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....ssessee against the order of the Ld. CIT(A), Tiruapti in appeal No. 166/2015-16/CIT(A)/TPT, dated 21/8/2019 passed U/s. 143(3) r.w.s 153A and U/s. 250(6) of the Act for the A.Y. 2006-07. 2. The Assessee has raised seven grounds in his appeal and they are extracted herein below for reference:- "1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred in dis....

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.... or at the time of hearing of the appeal." 3. The brief facts of the case are that the assessee is an individual. The assessee filed his return of income on 11/10/2011 for the AY 2006-07 declaring income of Rs. 49,000/- in response to the notice issued U/s. 153A of the Act pursuant to search & seizure operations carried out U/s. 132 of the Act in the case of M/s. M.B.S. Jewellers Pvt. Ltd., and i....

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....same before the Ld. Revenue Authorities at the time of the proceedings before them. It was therefore requested that the matter may be remitted back to the file of the Ld. AO for de-novo consideration. The Ld. DR did not raise any serious objection for remitting back the matter to the file of the Ld. AO for fresh consideration. 5. Having considered the rival submission, we are of the view that to ....