TaxTMI 
TaxTMI 
2024 (1) TMI 110
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....after referred to as Act] dated 17.12.2019 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 ....
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....ion 153A against the appellant and the assessment framed under section 153A r.w.s. 143(3) are 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....
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.... and in law, in rejecting the contention of the assessee that the assessment order passed by the AO is invalid and bad in law as the same was passed 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 ....
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....ncome offered in the sum of Rs. 6,78,529/-. Admittedly this other income of Rs. 6,78,529/- was earned by the assessee only in cash and that the same was not credited in the bank account of the assessee. The assessee during the year made cash deposits on the following dates in IDBI Bank in Account Number- 75925:- * 14.03.2016 - 40,000/- * 15.03.2016 - 35,000/- * 26.03.2016 - 20,000/- 6. The assessee also made cash withdrawals on 24.11.2016 from the same bank account amounting to Rs. 50,000/- which sum is definitely available as a source for explaining cash deposits. Hence, to this extent the assessee would be automatically eligible for credit. With regard to the remaining sum of Rs. 45,000/- of cash deposits, as....