2021 (10) TMI 1402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee's appeal for A.Y. 2015-16, arises from order of the CIT(A)-11, Ahmedabad dated 27-06-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". "1. The Ld. A. O. has erred in law and on facts computing income of Rs.24,40,300/-even though the appellant has provided all necessary explanations an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6,02,404/-. The Assessing Officer was of the view that assessee has wrongly computed total taxable income by changing the amount of interest and rent received from other sources to income from business and profession and incorrectly set off the income against brought forward business loss of Rs. 13,92,146/- which would not be available to the assessee. 4. Aggrieved assessee has filed appeal bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... approval of the higher authority was taken for converting the case of the assessee from limited scrutiny to the detailed scrutiny. Under the circumstances, we opined that the decision of ld. CIT(A) is unjustified since the ld. CIT(A) has neither called any remand report from the Assessing Officer on the objection of the assessee regarding taking of approval from higher authority for converting li....