2021 (5) TMI 915

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue : Sri D.J. Prabhakar Anand D.R. ORDER This is assessee's appeal for AY 2013-14 against the order of the CIT(A)-6, Hyderabad dated 25.11.2019. 2. Brief facts of the case are that the assessee, an individual, filed her return of income for the A.Y. 2013-14 on 03.08.2013 admitting total income of Rs. 19,94,990/-. The return of income was processed u/s 143(1) of the Act, accepting the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and therefore Assessing officer brought Rs. 28 lakhs to tax as unexplained money u/s 69 of the Act. 3. Aggrieved, assessee preferred an appeal before the CIT(A) who confirmed the order of the Assessing officer by holding that assessment order is pursuant to directions of the Pr.CIT u/s 263 of the Act and therefore appeal of the assessee is not maintainable. Further aggrieved, the assessee is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... deposit of Rs. 28 lakhs and found in order, the Pr..CIT had no jurisdiction u/s 263 over such issue. 5) The case laws relied on by CIT(A) are where definite findings of CIT are present In assessee's case, CIT(A) ought to have noted that AO made addition on the ground that assessee has not furnished explanation/written submission for examination and therefore jurisdiction u/s 263 is exerc....