2022 (5) TMI 1331

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....orable CIT(A)-IX has erred in law and on facts in confirming an addition of Rs. 7,40,505.00 on untenable and illegal grounds, Hence, the addition as such may be deleted. 2. That the honorable CIT(A)-IX has erred in facts and law in sustaining the addition of Rs. 7,40,505.00 as being beyond the jurisdiction of selection of case under limited scrutiny. Hence, the addition as such may be deleted 3. That the Honorable CIT(A)-IX has erred in law and on facts in sustaining the assessment being made by non jurisdictional officer. Hence, the assessment order may be vacated. 4. That the Honorable CIT(A)-IX has erred in law and on facts in sustaining the assessment order as no order under section 127 passed before transferr....

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....ost-demonetisation, i.e., 08.11.2016 and during the demonetisation period. Before me it has been stated that, however, AO travelled beyond the scope of limited scrutiny and went on to hold that the complete receipts shown from the business of jewellery amounting to Rs.7,45,505/- is bogus as the assessee could not establish the fact , whether it had carried out any business or not. AO also referred to ITI report who was sent to enquire the address mentioned wherein ITI reported that no company existed in such building. Instead of limiting the scope for which the case was selected for scrutiny, AO travelled beyond and held that entire receipts shown in the books of the assessee is to be added u/s 68 of the Act. 4. Even, the ld. CIT (A) has....

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....rious documentary evidences before us in the form of VAT return, cash memo, bills & vouchers, VAT registration, etc. He also rebutted the ITI report and submitted that during the course of remand proceedings at the first appellate stage, assessee has categorically stated that the entire building on which the address of the assessee situated belongs to his father. He has also requested that ITI can be sent once again to verify this fact and any enquiry behind the back cannot be sustained. Thus, he submitted that not only the additions are beyond the scope of limited scrutiny but also the additions made by the AO are not based on correct appreciation of facts placed before the authorities below. 6. On the other hand, ld. Senior DR strongly....