2021 (7) TMI 1163

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....irendara Ojha, CIT-DR ORDER PER RAJPAL 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 Incom....

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....dingly, a notice under section 153C was issued 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 i....

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....e assessee has raised a preliminary issue with regard to jurisdiction of the AO. Now in view of 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 findi....