TMI Blog2012 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction and validity of assessment despite the fact that of specific ground had been raised by the assessee. In interest of justice remit back this matter to CIT(A) to decide afresh after providing reasonable opportunity of being heard to assessee - in favour of assessee allowed for statistical purposes. Disallowance of Depreciation,Levy of Interest u/s 234A, 234B,234C,234D and Penalty U/S 271(1)(c) - Held that:- As main issues are remitted back to the file of CIT(A) for fresh adjudication hence, the inter-connected issue is remitted back to the file of CIT(A) for fresh adjudication - in favour of assessee allowed for statistical purposes. - IT(SS)A No.100 to 107/Ahd/2010 - - - Dated:- 7-6-2012 - Shri, A.K.Garodia, and Shri Kul Bhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciated that assessment order passed by AO is bad in law and deserves to be cancelled. 3.(a) In law and in the facts and circumstances of the appellant s case, the learned CIT(A) has grossly erred in upholding the addition of Rs.1,82,437 for undisclosed capital gain. He ought to have delete d such addition made by AO. (b) In law and in the facts and circumstances of the appellant s case, the CIT(A) ought to have appreciated that sales consideration declared by appellant is what he has actually received and ought to heave held that sales consideration mentioned in seized material found from premises of third party cannot be considered or applied in case of appellant. (c) Without prejudice to above, amount of Rs.44 lacs mentioned as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case, the learned Assessing Officer has passed the present order without having any jurisdiction on the assessee and hence the assessment order is without jurisdiction and thus illegal and void authorities below initio. 3. In law and on the facts and circumstances of the case, the provisions of the Income-tax under which the assessment order is framed is not applicable to the assessment in question and thus the assessment order passed is illegal and void authorities below initio It requires to be cancelled on this ground itself. 4. In law and on the facts and circumstances of the case, the learned Assessing Officer has grossly erred in making the addition of Rs.96,000 for unexplained household expenses when no such ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is submitted by Ld AR that Ld. CIT(A) erred in observing that the assessee had challenged the constitutional validity of provisions of Section 143A r.w.s. 153B(1) of the Act. 6. On the contrary Ld. SR-Departmental Representative for the Revenue relied upon the orders passed by authorities below. 7. We have heard the rival submissions, perused the materials available on record. Ld. AR has relied upon the written submissions, same are reproduced hereinbelow:- Assessment Year: 2006-07 Hearing of the above referred part-heard matters is fixed before your Honours on 23-5-2012. In this connection, we have to submit as under:- At the outset, we submit that in all the above referred also, the assessee has challenged the validity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur. Hence, on the basis of the said documents i.e. page No.94 at Annexure A-4, the Assessing Officer had made the addition on account of capital gains as undisclosed income in the ands of the assessee. It is submitted that thee is no search at the premises of the assessee. Therefore, the Assessing Officer has invoked the provisions of section 153C for framing the assessment. In the entire order of the Assessing Officer, there is no specific finding that document relied upon by the Assessing Officer belonged to the assessee and as such, the assessee has rightly challenged the validity of the assessment proceedings vide its ground No.2[a] raised before your Honours and therefore, the assessee requests yor Honours to decide this issue in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old expenses is deleted. 6. In respect of the additions for undisclosed capital gains, the addition made by the AO to the sale consideration in respect of land in Block No. 95 96 is confirmed while the addition made for Block No.113 is deleted for the reasons as discussed in the appellate order of Shri Dhananjay Kumar. We find that assessee had challenged jurisdiction as well as validity of the initiation the assessment order passed by Assessing Officer u/s 153A/153C. It is the contention of Ld. AR that admittedly no search operation was conducted at the premises of the assessee and no document was recovered from the premises of the assessee. We find that Ld. CIT(A) has not decided this issue despite a specific ground raised by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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