TaxTMI 
TaxTMI 
2021 (11) TMI 1182
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....PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the ld. ACIT, Central Circle 2, New Delhi, against the order passed by the ld. CIT (Appeals)-23, New Delhi, dated 17.11.2016 for assessment year 2013-14 raising the following grounds of appeal:- "1. The order of Ld. CIT(A) is not correct in law and on facts. 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred ....
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...., therefore, notice under Section 153C of the Act was issued on 23.01.2014. It was found that assessee has received an un-secured loss of Rs.88,60,76,521/-during the year. The assessee was asked to furnish the confirmation and the requisite details to show the identity, creditworthiness and genuineness of the party. Notices under Section 133(6) of the Act were also issued by the ld. Assessing Offi....
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....tted that the post tracking number submitted by the Assessing Officer were enquired RTI Act to the Postal Authorities wherein reply was received by the assessee that the tracking number is not valid. The Assessing Officer was questioned on that, who submitted there is no record available to prove issuance of notice to the assessee. Therefore, the ld. CIT (Appeals) held that issuance of notice unde....
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....s of Rs. 2,682/-. The assessment under Section 143(3) of the Act was passed on 30.03.2015. The ld. Assessing Officer in the remand report itself before the ld. CIT (Appeals) has stated that there is no official record available with him to show issuance of notice. The ld. CIT (Appeals) based on this relying on the decisions of several High Courts as per para No. 4 quashed the order of the Assessin....