TaxTMI 
TaxTMI 
2019 (10) TMI 1561
X X X X Extracts X X X X
X X X X Extracts X X X X
....onal conditions stipulated under the Act. 2. That on the facts and in the circumstances of the case and in law, the appellant submits that the impugned reassessment was initiated at the behest of some general information of other authority reportedly by DDIT(lnv.), Unit- 3(1),Kolkata without making any iota of independent enquiries by the Ld.AO and without any independent application of mind, based on borrowed facts leading to his belief that income has escaped assessment and the 3. That on the facts and in the circumstances of the case and in law, the appellant submits that the proceedings under section 147 are based on surmises, conjectures and suspicion and therefore, the reassessment proceedings are without jurisdictio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n making addition merely on basis of statement recorded during survey under section 133A ignoring the fact that statement recorded during survey has no evidentiary value and any admission made during such survey can not by itself be made the basis for such addition. f. That on the facts and in the circumstances of the case and in law, the appellant submits that the Ld.CIT(A) and the ld.AO have erred in ignoring the sales bills, confirmation of ledger accounts of supplier, sales tax returns, purchase register, merely no information received on notices issued under section 133(6) sent to the supplier could not be sufficient to make addition under section 69C. g. That on the facts and in the circumstances of the case and in l....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... M/s Rohan Tooling Solutions Pvt Ltd,PAN NO: AACCR7221B vs. ITO, Ward 21(3), New Delhi, AY -2010-11. ITA Nos: 6583/Del/2018, scheduled for next hearing on 26th Sept 2019. Dear Sir, We would like to request you for admitting the following ground as additional grounds of Appeal in ITA Nos: 6583/De1/2018 in the case of M/s Rohan Tooling Solutions Pvt Ltd Vs. ITO, Ward 21(3), New Delhi scheduled for hearing on 26th Sept 2019. Additional Ground: 1. That having regard to the facts and circumstances of the case and in law, the assessment order dated 23/12/2017 passed under section 147/143(3) is not valid and not sustainable in the eyes of law as the notice under section 143(2) was issued by not fulfilling t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpugned order dated 23.08.2018 of the Ld. CIT(A), assessee is in appeal before the Tribunal. 4. At the time of hearing, Ld. Counsel for the assessee firstly draw my attention towards the application dated 26.9.2019 in which the assessee has filed the additional ground challenging the notice u/s. 143(2) of the Act and stated that in view of the decision of the Hon'ble Supreme Court of India in the case of NTPC vs. CIT (1998) 229 ITR 383 (SC) the said additional ground, as aforesaid, filed by the assessee may be admitted. 5. I have heard the Ld. Counsel for the assessee and specifically asked the assessee that on one side the assessee is saying that AO has not issued notice to the assesssee and on the other side in additional ground ass....
X X X X Extracts X X X X
X X X X Extracts X X X X
....but requested to set aside the issue in dispute to the file of the AO for fresh adjudication. 5.1 However, Ld DR has filed some written submissions by citing various case laws in support of the order passed by the ld. CIT(A) and strongly opposed to set aside this issue to the file of the Assessing Officer for producing the evidences in support of the claim of the assessee, because she stated that assessee could not produce any evidence and could not produce the supplier or any other confirmation of the supplier for the purchases. Therefore, the AO has rightly made the addition in dispute u/s. 69C of the Act and hence, there is no need to set aside the issue in dispute and accordingly requested to dismiss the appeal of the assessee. 5.....