2023 (2) TMI 1164

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....al No 1 where in the appellant contested against the assessment order under section 144 of the Act, which has been passed by the AO without satisfying the condition of providing reasonable opportunity to the assessee in order to explain the objections raised in the assessment order and without service of notice u/s 142(1) dated 14.03.2018 for initiation of assessment proceedings. 2. The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the addition of Rs.564500/- out of total cash deposit of Rs.1264500 during the period 09.11.2016 to 31.12.2016 year under consideration by superseding the reply and supportive documents submitted before him. Hence addition may kindly be deleted. 3. The ....

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....ow statement. For the sake of clarity, the same is hereby reproduced as under:- Date Particulars Outgoing Income Cash Cash in hands 01.04.2016 Opening cash in hand out of sale proceeds of agriculture products at RS.725261 Form J attached     180000 08.04.2016 Sale of wheat in cash Form J   242720 422720 11.04.2016 Sale of wheat in cash Form J   190740 613460 11.05.2016 Withdrawn from KCC in cash   026000 12.39460 01.06.2016 Agriculture expenses for the first quarter in cash 165000   1074460 01.06.2016 Household expenses in cash 50000   1024460 01.9.2016 Agriculture expenses for the second quarter ....