2022 (10) TMI 446

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....D.R. ORDER PER A. D. JAIN: V.P. This is an appeal filed by the assessee against the order of learned CIT(A), dated 01/03/2016 pertaining to assessment year 2009-10. 2. In this appeal the assessee has challenged the addition which the Assessing Officer has made by invoking the provisions of section 50C of the Act. The assessee, besides taking ground on merits, has also taken a ground vide groun....

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....3/2014 and the case was attended by advocate of the assessee on 24/03/2014 and case was adjourned to 25/03/2014. It was submitted that assessee was out of station after that date and Assessing Officer passed the order on 29/03/2014 without giving the assessee sufficient opportunity of being heard. In this respect our attention was invited to paper book pages 1 to 3 where copy of order sheet of Ass....

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....been examined by either of the parties, therefore, the case may be remitted back to the Assessing Officer. 5. We have heard the rival parties and have gone through the material placed on record. We find that it is a fact that on 28/03/2013, the notice u/s 148 was issued and then on 21/03/2014, notice u/s 143(2) was issued. Between the period 22/03/2014 to 27/03/2014 the assessee was out of statio....