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TMI Blog2020 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Aggarwal (Accountant Member):- 1.1 Aforesaid appeal by assessee for Assessment Year [in short referred to as 'AY'] 2009-10 contest the order of Ld. Commissioner of Income-Tax (Appeals)-30, Mumbai, [in short referred to as 'CIT(A)'], Appeal No. CIT(A)-30/19(2)(2)/666/2015-16 dated 17/08/2018 on certain grounds of appeal. Though the assessee has raised multiple grounds of appeal, however, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ening of the assessment u/s. 147 of the Act which is invalid and bad in law. 2. The Ld. CIT(A) has erred in law and in facts in passing order without complying with principles of natural justice. 3. The Ld. CIT(A) has erred in law and in facts in confirming the action of the assessing officer in rejecting the books of accounts and making addition on estimation basis. 4. The Ld. CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Govt. of Maharashtra, it transpired that the assessee obtained bogus purchases bills aggregating to Rs. 112.13 Lacs from as many as 11entities, the details of which have already been extracted in para-2 of the quantum assessment order. Accordingly, the case was reopened as per due process of law vide issuance of notice u/s 148 on 19/02/2014 which was followed by statutory notices u/s 143(2) and 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal but as is evident from para-4 of the impugned order, it failed to make effective representation before Ld. CIT(A). Resultantly, the assessment was confirmed. The legal objection taken by the assessee against reopening the assessment was also dismissed. Aggrieved the assessee is in further appeal before us. 3. Upon careful consideration of factual matrix as enumerated in preceding paragraphs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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