TMI Blog2016 (5) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... that ld. CIT(A) has confirmed all the additions except allowing deduction u/s 80C, relying on the remand report of AO. However, ld. counsel submits that facts needs to be remarshalled as assessee did not get sufficient opportunity to plead his case. Considering the entirety of facts, after going through the order of ld. CIT(A), in order to impart substantial justice to assessee, we restore the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that consequent to search conducted in the Aerens Group on 17.8.2011, search seizure operations u/s 132 of the Income-tax Act, 1961 were conducted on 10.2.2012 in the case of the assessee. The case was centralized in Central Circle-9, New Delhi. In pursuance to notice u/s 153A, assessee filed return declaring income of ₹ 26,69,140/-. AO has observed that inspite of notice u/s 142(1) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the written submissions it was, inter alia, pointed out that additions had been made in wrong year. He further pointed out that the details of payments made to Indirapuram Habitat Centre were given but all these details have not at all been considered by lower revenue authorities. He submitted that the matter may be restored back to the file of AO so that correct factual position may be brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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