TaxTMI 
TaxTMI 
2024 (1) TMI 110
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....by the Ld. Assessing Officer, DCIT, Central Circle- 32, New Delhi (hereinafter referred to as ld. AO) pertaining to Assessment Year 2016-17. 2. The assessee has raised the following grounds of appeal:- " 1. On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, the order passed by the learned CIT(A) is bad both on facts and in law as the same has been passed without giving the adequate opportunity of being heard in gross violation of principle of natural justice. 3. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in rejecting t....
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....in violation of the statutory conditions of the Act and the procedure prescribed under the law and as such the same is bad in the eye of law and liable to be quashed. 8. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in rejecting the contention of the assessee that the learned AO has erred, in passing the order despite the fact that the notice issued under section 143(2) is barred by limitation as the same has been issued beyond the statutory time limit prescribed under the Act. 9. (1) On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in rejecting the contention of the assessee that notice issued 142(1) of the Act is bad in law as the ....
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....assed in violation of the circular No. 19/2019 issued by CBDT which mandates that no order shall be passed without there being valid Document Identification Number (DIN) 13. (i) On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the addition of Rs. 95,000/- on account of cash deposited in the bank account treating the same as income of the assessee as income from undisclosed sources. (ii) That the abovesaid addition has been confirmed ignoring assessee's explanation regarding the source of cash deposited in the bank account. 14. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the above addition by indulgin....