2022 (6) TMI 599

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....he assesse has raised the common grounds in all the three appeals: "1. The order passed by the CIT(A) is not based upon the facts. 2. While deciding the appeal the learned CIT(A) fully relied the order and finding of A.O., although these finding are based on the statements of erstwhile teachers who have been terminated from service. 3. All the additions are on presumptive and on estimation. 4. That any other ground may be raised during the course of hearing of the appeal." 3. The brief facts of the case are that, the Assessee is a pensioner retired from Police Department. After retirement he is stated to be Director in school named Jayanti Jyoti Muk Badhir Nivasi School run for deaf and dumb children. ....

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....eply issued by the Sub-Inspector of Anti Corruption Bureau dated 18-02-2008 along with the enclosures. The Assessee submitted that the he has been discharged from all the charges levelled against him by the Court of Law and also came out clean in the anti corruption bureau enquiry. The Ld. AO has made additions only based on the statements given by the erstwhile teachers, who have been terminated from the service and the said statements have been given only with the intention set score with the Assessee. Therefore, prayed for allowing the appeal. 8. Per contra, the Ld. DR has relied on the orders of the lower authorities. 9. We have heard the parties, perused the material on record and given our thoughtful consideration. As per the As....