2022 (6) TMI 1410

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....it Kishore, Sr. DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of the ld. CIT(A)-24, New Delhi, dated 22.12.2014. 2. Since, the issues involved in all these appeals are identical, they were heard together and being adjudicated by a common order. 3. The Assessing Officer made addition of Rs.xxxx/- to the total income....

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....On this issue, we are guided by the following judgments: 1) Karnataka High Court: CIT vs. Manjunatha Cotton and Ginning Factory: 359 ITR 565 held that notice under section 274 should specifically state the grounds mentioned in section 271(1)(c) of the Act, i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the ground....