2023 (5) TMI 1478

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....s been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 07.11.2022. 2. Following grounds have been raised by the assessee: "1. The Ld. CIT (A) has erred to validate the Assessment Order, the Ld. Assessing Officer has selected the case in scrutiny on the basis of CASS (Computer Aided Scrutiny Selection) for limited scrutiny but has explained the....

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....he Assessing Officer has erred in passing the assessment order against the provisions of the Income Tax Act, 1961 and also without following the procedure therefore the order itself is not maintainable. 5. The Ld. CIT (A) has further erred and failed to appreciate that the query rose vide notices issued u/s 142(1) of the Act itself is beyond the scope of limited scrutiny. 6. On t....

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....T (A) has erred to allowing the half of the content of the Gift Deed and not allowing the remaining half of the content of the same Gift Deed. 9. The Ld. CIT (A) has erred to give an entirely new finding while adjudicating the issue which is different from the erred findings of the AO in the assessment order. 10. The Ld. CIT (A) has erred to not consider the contents of the valid....

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.... imagination that various courts have given allowance for past savings and withdrawals, is not relevant in the instant case. 13. The Ld. CIT (A) has erred to allow the restricted addition of Rs. 8,78,000/- out of total cash deposited during a period of Rs. 12,78,000/- out of total gifted cash of Rs. 13,00,000/-." 3. Delay condoned. 4. The Assessing Officer made additi....