2020 (2) TMI 1671

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....ectness of the order dated 12.12.2018 of CIT(A), Gurgaon pertaining to 2010-11 assessment year is assailed on the following grounds : SNO. GROUNDS OF APPEAL TAX EFFECT 1. That on the facts and circumstances of the case, the notice u/sl48 issued by Id. Assessing Officer is bad in law. 1,07,233 2. That the assessment order passed by Ld AO is bad in law in making addition in r....

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....ermission to add, modify, alter or delete any of the grounds of appeal.   2. At the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. In the second round, the position remained same. Accordingly, after considering the submissions of the ld. Sr. DR, it was deemed appropriate to proceed with the present appeal ex parte qua assessee on merits. 3.....

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.... have made the payments in cash". It is also found that he also made following submissions : "In the month of August 2009 a Canteen holder who is supply foods in the factories for Labour has join with me to purchase Kiryana items and he had made the payment through cheque on various intervals of time. To supply the Kiryana items to the canteen holder I required Cash for the purchase of Ki....

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....n dated 03.12.2018 AR of the appellant submitted as under : "Under Chapter VI-A deduction u/s. 80C for ULIP from ICICI Pru Life Insurance for Rs.1,00,000/- on 02/05/2009 through cheque which is debited in my account on 02/05/2009." 4. On a consideration of the arguments before the ld. CIT(A) and the material available on record, I am of the view that the arguments canvassed on behalf o....