TaxTMI 
TaxTMI 
2025 (2) TMI 1730
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....te order passed dated 26.06.2024 is bad in law being passed not inconsonance with the provisions of Sub-Section (6) of Section 250 of the Income Tax Act, the appellate order is liable to be set aside. 2 That while passing of the order, the learned CIT (Appeals) has not disposed of the grounds are being taken by the appellant in the appeal. The order passed by the learned CIT (Appeals) is bad in law, liable to be set aside. 3 That the order passed by the learned CIT (Appeals) is liable to be set aside being passed without taking into consideration the facts that the provisions of Section 147 of the Income Tax Act are not attracted in the case of the appellant. The AO has wrongly invoked the provisions of Section 147 of the Income Tax Act. 4 That without prejudice to the relief allowed as per grounds, as above, the authorities below have not considered the replies of the appellant filed before them, after taking into consideration the replies and the submissions made before them, no addition is liable to be made, addition made by the AO, sustained by the learned CIT (Appeals) is liable to be deleted. 5 That while sustaining the addition as made by ....
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.... of the concluded assessment u/s. 147 of the Act by the jurisdictional Assessing Officer. Notice u/s. 148 was issued by the AO, dated 30.03.2021, which was claimed by the AO to have been duly served on the assessee, after recording of the reasons for reopening of the concluded assessment. In response, no reply was received by the AO from the assessee. The AO observed that the assessee has not filed return of income in response to notice u/s 148. The Statutory notices u/s 142(1) were issued by the AO to the assessee. There was no response by the assessee. Case was transferred by Revenue to complete the proceedings in faceless manner. Fresh notice u/s 142(1) was issued. The assessee filed reply on 21.12.2021 requesting to provide copy of recorded reasons for reopening. The assessee also submitted copy of ITR filed originally and stated that the same may be treated as the ITR filed in response to notice issued by the Assessing Officer u/s. 148. Copy of recorded reasons for reopening of assessment was provided to the assessee. The assessee filed replies before the AO as were filed during the original assessment proceedings but as per AO no documentary evidences/supporting documents wer....
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.... The assessee filed return of income originally on 01.04.2015, which was scrutinized by AO u/s. 143(3) of the Act under CASS for framing limited scrutiny assessment, wherein assessment order dated 15.12.2016 was passed by the Assessing Officer and the income was assessed at Rs. 7,54,500/- against the returned income of Rs. 6,73,340/-. The AO during original assessment proceedings conducted detailed enquiry in respect of credit entries in the bank account. Thereafter case of the assessee was reopened by Revenue u/s. 147 on the ground that the assessee has deposited Rs. 2,02,32,638/- in his bank account, while the turnover disclosed is Rs. 80,30,790/-. The assessee submitted that the return of income originally filed be treated as the return of income in pursuance to notice issued by the AO u/s. 148. Reasons recorded for reopening were supplied to the assessee. The assessee challenged invocation of section 147 on legal issues but the legal issues were not decided by the AO. It was submitted that that the Assessing Officer has added entire cash deposits in the bank account without giving credit for the sales of the assessee. There are other incomes in Profit and loss account, for whic....
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....the assessment year. It was submitted that originally assessment was framed by AO u/s. 143(3), and there was no failure on the part of the assessee to truly and correctly declare the income. The case of the assessee was re-opened on the same facts, which are available on record, the Assessing Officer has invoked the provisions of section 147/148 of the Act. It was submitted that the Assessing Officer has made addition of Rs. 1,28,13,500/- on account of total cash deposits in the bank accounts. It was submitted that the assessee deals in Tendu Leaves. Assessing Officer invoked provisions of section 147 read with Sec. 148 alleging suppression of turnover, but the addition has been made on account of cash deposits in the bank account. It was submitted that the reasons recorded were supplied to the assessee and the objections of the assessee were not disposed of by the AO. Attention was drawn to the grounds of appeal raised before the CIT(Appeals) wherein as many as 25 grounds of appeal were raised by the assessee both raising challenge to reassessment on legal grounds as well as on merits. It was submitted that the learned CIT(Appeals) did not adjudicate the legal/jurisdictional chall....
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....cash deposits in the bank accounts. We have observed that the assessee has made elaborate explanations before the ld. CIT(Appeals). Assessee has also raised 25 grounds of appeal before the CIT(Appeals) raising legal/jurisdictional challenge to invocation of section 147, as well the assessee challenged the additions as were made by the AO on merits of the issues in appeal. The ld. CIT(Appeals) dismissed the appeal of the assessee on the ground that the assessee has not been able to substantiate on merits the cash deposits made with the bank. It was in fact a cryptic non speaking order passed by ld. CIT(A) even on merits of the issue involved in the appeal on the grounds that the assessee failed to produce the documentary evidences for sources of cash deposits in the bank account. The assessee on its part also submitted his reply at fag end when the matter was getting time barred. The learned CIT(Appeals) never adjudicated the legal grounds raised by the assessee raising legal/jurisdictional challenge to invocation of Section 147 in the memo of appeal filed with the CIT(Appeals). Gist of such legal grounds raised by the assessee before ld. CIT(A) is that reasons were recorded without....