TaxTMI 
TaxTMI 
TaxTMI 
2022 (11) TMI 1207
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....SS and without the sine qua non application of own mind ? Whether the AO and the CIT(A) were legally correct in law in issuing the revenue notice u/s.142(1) without having any authority under the Act as well as under the law. Whether the so succeed AO was legally correct in law in mechanically accepting the illegal case from the preceding incumbent of the office ? Whether the so succeeded AO and the CITA) were legally correct in law in not conducting proper inquiry into the matter ? Whether the AO was legally correct in law in issuing the illegal show cause notice without having any authority under the Act as well as under the law ? Whether the AO and the CIT(A) were legally correct in law and in facts in making the addition of Rs.16,56,000/- without exercising the relevant proviso and by illegally subjecting exempt capital receipts u/s.56(2)(vii) to charge of tax merely on the basis of assumptions, presumption, conjecture and surmises ? On the facts of this case and in law, all the notices as well as the assessment proceeding is invalid and illegal and accordingly the assessment is void ab initio and is liable to be set aside as well as total addition amounting to Rs.1....
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....s decreed on earlier and thus violating the Doctrine of Res Judicata. Thereafter, the AO issued illegal show cause notice u/s.142(1) of the act to the Appellant and therein proposing to make illegal additions to the true total income of the Appellant without having any conclusive evidences on hand to substantiate his proposed illegal addition. The AO, with his soaring mala fide impulsion, also threatened the Appellant to levy penalty u/s..271(1)(b) if the Act and trying to build undue pressure on the Appellant and causing him extreme mental distress. The Appellant was victimised to the excruciating encounters with the department just for the cause of his suspicion arising on the verification of bank account only. In para 3.5 of the assessment order the unscrupulous AO grossly denied the Appellant's contentions and no subjective denial was made against facts which were elaborately explained and submitted by the Appellant. The unscrupulous AO then made illegal addition of Rs.16,56,000 wide assessment order dated 08.12.2017 in complete disregard to the settled procedures and principles of the law as well as the Act. Being aggrieved by the order, illegal notice and illegal pr....
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....eing aggrieved by the illegal assessment order, illegal notices, illegal show cause notice, illegal proceeding by the AO and passing of an illegal appellate order by the CIT(A)-7, the appellant had preferred this appeal on the various grounds as set out in the Grounds of Appeal after reserving the right to add, alter, amend or delete any ground of appeal." 4. The Ld. AR during the hearing filed revised grounds of appeal which are as under :- Revised Grounds of Appeal Assessment year: 2015-16 Appeal No. ITA/204/AHD/2019 1. Whether the taxman being a public servant is legally empowered to overrule the Constitution, its divine organs, legislature act established by law, and Oath taken by them at the time of joining the civil forces can derogate with jus gentium ? 2. Whether alleged public servants by impersonating themselves as a legal person have legally empowered them to have any prerogative legal right to defend their illegal act or misdeed and failed to save the fundamental, legal, and constitutional rights of the citizen following jus gentium at the cost of the public exchequer? 3. According to the settled proposition of the law nemo est supra lapes, whether the stat....
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....ged synthetic legal persons are empowered to compel and call the various private, secret, and confidential data from persons not having part of occult, cabbalistic and clandestine lis? 12. Following the proposition of law Judex non-reddit plus quam quodpetens ipse requirit and Judidum a non suo judice datum nullius est momenti, whether the successive alleged legal person can pass a unilateral order i.e. Corpus deliciti by adding a random hypothetical amount of Rs.16,56,000 based upon some elusive, false, and frivolous charges based upon scrap evidence to award a mesne profit or wrongful gain of Rs.5,56,367 in favor of occult and clandestine person? 13. Following the settled principle of law judex non-reddit plus quam quod petens ipse requirit, whether the alleged successive legal person can issue a demand call for the demand of Rs.5,56,367 by rejecting the right of the original claim of the appellant over Rs.4,529 like mesne profit/ wrongful gain in favor of a clandestine and occult person without having any cause based upon an unconstitutional, non-jurisdictional, nonjudicious, non-appealable, unipolar order.? 14. Following the settled principle of law judex non-reddit plus ....
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....ndestine persons, has a prerogative legal right, to execute a premature, hypothetical, and unilateral call for cryptic non-enforceable demand call at the cost of the life, liberty, dignity, and freedom of the appellant? 21. Following the settled principle of law jure acquum est neminem cum alterious deterimento et injuria fieri tocupletiorem and Ut pendent nihil innovetur, whether the State authority can illegally retain Rs.3,54,115 by siphoning of right and claims of the appellant pending before it at the behest of the occult and clandestine persons without claiming and acquiring any judicial right amidst the alleged trial? 22. Whether alleged occult non-juridicus lis, trial, order, demand call like mesne profit/ wrongful gain; appellate trial and order, institute of criminal Us in favor of occult, clandestine and cabbalistic person for some ulterior motive and the pre-mature rights acquire and hold amidst of the judicial administration system contrary to the act is ultra vires and according to that all alleged orders, appellate order, trial, and consequence demand call, and penalty proceedings are ultra vires and liable to be quashed in limine? 23. Following the settled pri....
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....nd its divine organs, showing non-allegiance towards the and due procedure; scandalize, disobey and degrade the Indian judicial administration system?" 5. The Ld. AR submitted that there was a change of Assessing Officer after issuing notice under Section 142(1) read with Section 129 of the Income Tax Act, 1961. The Ld. AR submitted that this is illegal and not proper as the said Assessing Officer does not have any jurisdiction and the change in the incumbent was not informed to the assessee. Thus, the Ld. AR submitted that the assessment order is null and void. The Ld. AR further submitted on the addition that the unexplained cash income in respect of cash deposit was not part of bank account and without any reasons the same cannot be added to the income of the assessee. The Ld. AR submitted that all the evidences were produced before the authorities and, therefore, the Assessing Officer should have taken cognisance of the same. 6. The Ld. DR submitted that the change in the incumbent of the Assessing Officer is as per the law and the jurisdiction was properly envisaged with ITO Ward- 7(1)(5). The Ld. DR relied upon the Assessment Order and the order of the CIT(A). 7. Heard bot....