2022 (4) TMI 965

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....UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 23/02/2016 for the Assessment year 2011-12. The assessee has raised following grounds of appeal: "1. The learned CIT-Appeals has erred in making addition of Rs. 43,50,00....

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....f the assessee. Perusal of record shows that notice of hearing is served on the assessee on a number of times and adjournment was sought on behalf of assessee. The authority letter of D.V. Shah & Associates was filed, is on record. Ultimately, an application was filed for withdrawal of their authority. On filing of such application for withdrawal of authority, a fresh notice for appearance of the ....

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....llowance of Rs. 1,60,434/- being 25% of total expenditure of Rs. 6,41,735/- towards unexplained expenditure, (iii) addition of Rs. 8.00 lacs on account of unexplained cash deposits in Bank, (iv) addition of Rs. 41.00 lacs on account of unexplained unsecured loans, (v) addition of Rs. 36,25,588/- on account of unexplained debits in bank statement and (vi) addition of Rs. 29,53,553/- on account of u....