TMI Blog2023 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice, we deem it proper to set aside the orders of the authorities below and restore the assessment to the file of the AO, who would verify the correctness of the claim of the assessee regarding gift received from her father and thereafter frame the assessment afresh. Grounds raised in this appeal are allowed for statistical purposes. - ITA No. 418/DEL/2022 - - - Dated:- 8-2-2023 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case, National Faceless Appeal Centre has erred in law and on facts in confirming in framing impugned assessment order and that too without assuming jurisdiction as per law and without serving the mandatory notices u/s 143(2), 148 and 142(1) of the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, National Faceless Appeal Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in confirming addition without specifying the Section or subsection under which addition is made in Assessment Order. 6. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 2. Facts giving rise to the present appeal are that the Assessing Officer was ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome part relief was given to the assessee. Aggrieved, the assessee is now in appeal before this Tribunal. 4. Apropos to the grounds of appeal, learned counsel for the assessee submitted that the authorities below failed to appreciate the fact that the assessee had given a valid explanation regarding cash deposit in the bank account. The assessee has also filed affidavit in support of the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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