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2011 (12) TMI 768
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....ndent by: Shri Jasbir S Chouhan, Sr. D.R. O R D E R PER SHRI A. K. GARODIA, AM:- This appeal by the assessee is directed against the order of Ld. CIT(A) Gandhinagar dated 29.02.2008 for the assessment year 2004-05. The grounds raised by the assessee are as under: "1. The order passed u/s 250 dt. 29.02.2008 on 29.02.2008 by CIT (A) GNR for A.Y. 2004-05 confirming the addition o....
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.... in law. 3.2 That in the facts and circumstances of the case as well as in the law the Ld' CIT (A) ought to have appreciate that there was a sufficient- cause for failure to attend or produce books of accounts etc. to AO. In as much as there were disputes, criminal proceedings against firm and amongst its partners and the books of accounts etc. seized with the Court. 3.3 The ....
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....ke proper representation before the authorities below because there was dispute between partners of the assessee firm and it was requested that if one more opportunity is provided to the assessee, the assessee will make proper representation before the A.O. Ld. D.R. submitted that sufficient opportunity was provided by the authorities below and hence, assessee should not be provided any further op....