TMI Blog2017 (3) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... account. That, however, these evidences were not sent to the AO asking for a remand report on the basis of such evidence adduced in compliance with Rule 46A of the Income Tax Rules, 1962 in effect the views and adjudication by the AO was not complied with so far as these fresh evidences are concerned. In the interest of natural justice, the matter is set aside to the file of the AO for reassessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alternatively, Ld. CIT(A) erred in deleting the addition to the tune of ₹ 3,81,690/- as this amount was paid in cash in violation of section 40A(3) to the alleged creditor. 2. On the facts circumstances of the case, and in law, whether the Ld. CIT(A) was correct in deleting the addition of ₹ 10,04,991/- on account bogus purchase and allowing the relief to the assessee in total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstha is involved with production of Jatras (traditional Bengali folk drama). The assessee has filed his return of income for AY 2009-10 on a total income of ₹ 3,22,220/- on 26.10.2010. The case was selected for scrutiny in terms of Action Plan and notices u/s. 143(2) and 142(1) of the Income-tax Act, 1961 (hereinafter referred to as the Act ) were issued and served on the assessee. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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