2021 (7) TMI 1163

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....PAL YADAV, VICE-PRESIDENT Present appeal is directed at the instance of the assessee against order of the ld.CIT(A)-11, Ahmedabad dated 21.8.2018 passed for the Asstt.Year 2011-12. 2. The grounds raised in the appeal of the assessee are descriptive in nature. In brief, grievance of the assessee is that the notice issued under section 153C of the Income Tax Act, 1961 upon the assessee and asking ....

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....to the assessee on 26.9.2016. After hearing the assessee, the ld.AO has passed assessment order on 30.12.2016. He determined taxable income as under: "6. After examination of the details, and discussion held with the AR of the assessee & as in preceding paras of this order and subject to the details made available by the assessee, the total income of the assessee is computed as under: Income as....

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....f the CIT(A)'s order on merit, it becomes an academic only. On the other hand, the ld.counsel for the assessee submitted that this issue will crop up in the case of large number of assessees because notices under section 153C have been issued on number persons. Therefore, it is necessary to record a finding on the legal issue. 6. On due consideration of the above facts and circumstances, we are o....