2021 (7) TMI 271

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.... Suchitra Kamble, Member (J) This appeal is filed by the assessee against order dated 30/09/2019 passed by CIT(A)-42, New Delhi for assessment year 2015-16. 2. The grounds of appeal are as under:- 1. "The Ld. CIT (A) has grossly erred both on facts and in law in confirming the order of Ld. AO in making an addition of Rs. 8,98,110/- to income returned by the appellant. 2. Th....

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....16, the assessee e-filed its return of income on 20/09/2015 declaring income of Rs. 3,60,130/-. The case of the assessee was taken up for scrutiny assessment vide notice u/s. 143(2) dated 26/7/2016 by the Assessing Officer. The Assessing Officer passed an order u/s. 143(3) dated 11/1/2017 thereby making addition of Rs. 8,98,110/- on the undeclared receipts of Rs. 1,01,59,619/- under the head incom....

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....submitted that the Assessing Officer has not carried out any enquiry and never tried to look into the account books and bank statement which demonstrated that the assessee's claim is just & proper. The Assessing Officer simply proceeded to treat the difference in receipts as business turnover. The Ld. AR further submitted that the CIT(A) also has not taken cognizance of this factual difficulty....