2019 (2) TMI 1944

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....erves to be quashed and consequently the order passed by the Ld. CIT(A) confirming such Order of Assessment, deserves to be set-aside and annulled. 2. BECAUSE, on the facts and in the circumstances of the case, the Order of Assessment, having been passed in violation of the Scrutiny norms, deserves to be set-aside and as such the entire proceedings are liable to be declared void-ab-initio and consequently the order passed by the Ld. CIT(A) confirming such Order of Assessment, deserves to be quashed. The averment made in the Assessment Order that Appellant has made large investment in immovable properties is contrary to the true and correct facts as the same is purely a co-owner of a very small share. 3. BECAUSE, on the fac....

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.... Rs. 12,62,100/- 7. BECAUSE, wholly without prejudice to the aforementioned, on the facts and in the circumstances of the case, the addition of Rs. 12,62,100/-made by the Assessing Officer and having been confirmed by the Ld. CIT(A), is further unsustainable in law since the authorities below have manifestly erred in failing to acknowledge that the entire investment in the properties is duly explained by the Cash Flow statement of the assessee. 8. BECAUSE, on the facts and in the circumstances of the case, the CIT (A) as though the AO has passed the orders below without providing the Appellant with a due and proper opportunity of hearing and therefore the impugned order deserves to be setaside being bad in law. 2. There....