2024 (6) TMI 23

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....eals) [CIT (A)] is bad both in the eye of law and on facts. 2. (i)On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in passing the ex-parte order without giving the assessee an opportunity of being heard is clear violation of the principle of Natural Justice. (ii) That the non-appearance before the CIT(A) was because of the reasons beyond the control of the assessee. 3. 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 order passed by the learned AO under section 153A r.w.s 143(3) is illegal and bad in law as the same has been passed without having valid jurisdiction. 4. On the facts and cir....

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.... and liable to be quashed as the same has been passed violating the provisions of section 124 of the Income Tax Act. 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 proceedings initiated under section 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. 9. 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....

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....n ignoring the contention of the assessee that the purported approval u/s 153D of the Act is illegal, bad in law and also without any application of mind. 13. 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 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) 14. 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. 16,00,000/- made on account of deposit in the bank....

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....response, the Assessee submitted that the return filed by the Assessee on 31/03/2015 may be treated as return filed u/s 153A of the Act. The Assessment Order came to be passed on 18/12/2019 by making addition of Rs. 16,00,000/- u/s 68 of the Act as income from undisclosed sources and an addition of Rs. 1,00,000/- was made to the income of the Assessee as income from undisclosed sources. Aggrieved by the said assessment order, the Assessee preferred an appeal before the Ld. CIT(A). During the first appellate proceedings, vide Ground No. 14 the Assessee specifically raised the Ground that the addition made u/s 153A read with Section 143(3) of the Act without any incriminating material having been found during the course of search. However, si....