TMI Blog2019 (10) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... account both deposits as well as withdrawal during relevant period for assessment years under consideration in case of both assessee is before us. Accordingly, grounds raised by assessee s on merits stands allowed for statistical purposes. - ITA Nos.783 & 784(Bang)/2011 And ITA Nos.785 & 786(Bang)/2011 - - - Dated:- 10-10-2019 - Shri B.R. Baskaran, Accountant Member And Smt.Beena Pillai, Judical Member For the Appellant : Shri V. Narendra Sharma, Advocate For the Revenue : Shri K.V.Aravind, Standing Counsel for Deptt. ORDER PER BENCH : Present appeals has been filed by assessee for assessment year 2003-04 and 2004-05 arising out of orders passed by Ld.CIT (A)-6, Bangalore dated 30/06/11 on following grounds of appeal: ITA No.783/B/2011(Assessment year : 2003-04) 1.The order of the Authorities below in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2.The appellant denies himself liable to be assessed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the facts and circumstances of the case. The levy is further bad in law as the computation of the interest and the amount, period and interest rate calculations are not explained. 9.The Appellant craves leave to add, alter, amend, substitute, change and delete any of the grounds of appeal. 10.For the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant, prays that the appeal may be allowed and justice rendered. Grounds raised by assessee in this appeal are as under; ITA No. 784/B/2011 (Assessment year 2004-05) 1. The order of the Authorities below in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2.The appellant denies himself liable to be assessed under section 153A r.w.s. 143(3) of the Act under the impugned order on the ground that:- i. search initiated in the case of the appellant is illegal and ultra-vires the provisions of section 132(1)(a), (b) a (c) of the Act; ii. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange and delete any of the grounds of appeal. 10.For the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice rendered. Grounds raised in this appeal by assessee are as under; ITA No.785/B/2011(Assessment year :2003-04) 1.The order of the Authorities below in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2.The appellant denies herself liable to be assessed under section 153C r.w.s. 143(3) of the Act under the impugned order on the ground that:- i. The mandatory conditions to invoke jurisdiction under section 153C of the Act, did not exist or having not been complied with and consequently the assessment made is bad in law for want of requisite jurisdiction. ii.The reasons for issue of notice under section 153C of the Act have not been given and the appellant has reason to believe that the same has not been recorded and consequently the assessment mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice rendered. Grounds raised in this appeal by assessee are as under; ITA No.786/B/2011(Assessment year : 2004-05) 1.The order of the Authorities below in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2.The appellant denies herself liable to be assessed under section 153C r.w.s. 143(3) of the Act under the impugned order on the ground that:- i. The mandatory conditions to invoke jurisdiction under section 153C of the Act, did not exist or having not been complied with and consequently the assessment made is bad in law for want of requisite jurisdiction. ii. The reasons for issue of notice under section 153C of the Act have not been given and the appellant has reason to believe that the same has not been recorded and consequently the assessment made is bad in law. The mandatory conditions to assume jurisdiction is to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 8% as against 10% claimed by the appellant under the facts and circumstances of the case. 9. The Appellant denies herself liable to be charged to interest u/s 234 A, B Et C of the Act under the facts and circumstances of the case. The levy is further bad in law as the computation of the interest and the amount, period and interest rate calculations are not explained. 10.The Appellant craves leave to add, alter, amend, substitute, change and delete any of the grounds of appeal. 11.For the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice rendered. 2.Brief facts of the case are as under: A search action under section 132 of the Act was carried out in case of assessee and his wife in residential premises at Mangalore. During course of search action books of accounts of assessee were seized. The Ld. AO concluded the assessment on 30/11/09 under section 143 (3) read with section 153A of the Act, in case of assessee and assessment order under section 143(3) read with section 153C of the Act was passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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