2013 (4) TMI 1012

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri K.K. Mishra, Jr. D.R. ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: This is an appeal filed by the Assessee against the order dated 05.03.2012 passed by the ld. CIT(A)-II, Agra for the Assessment Year 2003-04. 2. The concise grounds furnished by the assessee are reproduced as under :- "1. That the learned CIT Appeals has erred in law and on facts in sustaining the reopening ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant as bogus without having any cogent material or making any substantial enquiry. 5. That the order is bad in law and against the facts of the case. 6. That any other relief or reliefs deemed fit in the facts and circumstances of the case may be granted. The appellant craves to leave to add, alter or vary the grounds of appeal before or at the time of hearing."....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es page nos.32 to 143. In the application under Rule 29 of Income Tax Appellate Tribunal Rules the assessee submitted that the A.O. made the assessment without providing reasonable opportunity of hearing as the legal issue of the assessee was disposed of by the A.O. on 28.12.2010 and without further opportunity the A.O. passed Assessment order dated 29.12.2010. It was also submitted that the CIT(A....