TaxTMI 
TaxTMI 
2017 (11) TMI 1976
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....d the various conclusions drawn and observations made are unjust, unwarranted and inconsistent with the material on record and the submissions of the appellant have not been considered in right perspective thereof. 2. That the Id. CIT(A) has erred in law and on the facts of the case by observing that the application under rule 46A of the Income tax Rules, and the additional evidences filed by the appellant during the appellate proceedings needs to be rejected. 3. That without prejudice to the above, the Id.CIT(A) has grossly erred in law and in facts of the case by not accepting the explanation offered by the assessee regarding the sources of cash deposited in his bank account during the relevant year and confirming the addition of Rs. ....
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....ame, while as per the details on records the cash was withdrawn from the bank accounts during the period from 10.05.2011 to 04.02.2012 and the cash flow submitted related to only one year. 4. That without prejudice to the above grounds of appeal, the whole assessment proceedings u/s 147 of the Act, are bad in law and are liable to be quashed since the notice u/s 148 of the Act, was issued by ITO, Ward - 2(4), Meerut, who had no jurisdiction on the assessee, and not by the ITO-Baraut, the jurisdictional assessing office, who completed the assessment. Though this ground was not raised before the ld. CIT(A) but the same being purely of legal nature deserves to be entertained by the Hon'ble court in the present appeal proceedings. 2. Vide gr....
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....s. Union of India, 339 ITR 37(Cal) 6. In his rival submissions, the learned DR supported the orders of the authorities below and further submitted that the assessee did not reply to the notice issued by the AO for explaining the deposit in his bank account. Therefore, the addition was rightly made by the AO and the learned CIT(A) was justified in sustaining the same. 7. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the notice under Section 148 of the Act was issued by the ITO Ward-2 (4), Meerut for initiating the proceedings under Section 147 of the Act, on the basis of the said notice the assessment has been framed b....