2023 (1) TMI 1262

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.... that that "The Ld CIT-A failed to appreciate the fact that the assessee has income only from "other sources"-bank interest and agricultural- and the assessee has no business and therefore the assessee is neither required under law nor is maintaining books of account and therefore addition us 68 of the Act is bad in law and without prejudice the deposit in bank a/c cannot be added u/s. 68 of the Act." but Hon'ble ITAT has not decided the aforesaid ground. It is the further contention of the assessee that assessee had made written submissions which were also not considered while passing the order. It is therefore submitted that the order be passed by recalling the entire order and/or suitably modify the subject order. 3. Before us Ld. AR to....

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....us application assessee is seeking a review of the order passed by the Tribunal which is not permissible under the Act. He therefore submitted that there is no merit in the miscellaneous application filed by the assessee and the same deserves to be dismissed. 5. We have heard the rival submissions and perused the material on record. The alleged grievance of the assessee in the miscellaneous application is that ground no. 2.2 raised by the assessee has not been adjudicated and the written submissions filed by the assessee have not been considered while passing the order. We find that the Tribunal had decided the ground no. 2 and its sub grounds by dealing extensively the issue and the submissions of both the sides vide para no 7 to 11 (at p....