TMI Blog2024 (3) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... business of the assessee and by respectfully following the ratio laid down in the case of Gee Square Exports [ 2018 (11) TMI 658 - SC ORDER] , we find merit in the Grounds of appeal of the assessee, accordingly, the disallowances/additions made by the A.O. which has been upheld by the CIT(A) is hereby deleted. Appeal filed by the assessee is allowed. - Shri Dr. B.R.R. Kumar, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Appellant : Sh. K.Sampath, Adv. And Sh. V.Rajkumar, Adv. For the Respondent : Sh. Amit Katoch, Sr. DR ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Ghaziabad [ Ld. CIT(A) , for short], dated 28/02/2019 for Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 74,67,186/- but in the assessment order it is not mentioned that the addition in which section of income tax act 1961 its clear that assessing officer pass an assessment order in improper manner. Therefore, this assessment order should be hence void. 03 BECAUSE, it is necessary that notice under section 263 of income tax act 1961 should be signed by the Hon ble Pr. Commissioner of Income Tax himself and not by the ITO/ACIT/DCIT headquarters. But both show cause notices are signed by the Nisha Gupta (Income Tax Officer Tech.) (copy of both show cause notices dated 02/02/2017 and 20/02/2017 enclosed herewith for your kind perusal) Only Hon ble CIT is empowered to issue notice under section 263 of the IT act. The power of Hon ble CIT cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the directions made in the order passed u/s 263 of the Act, the Ld. A.O. initiated assessment proceedings u/s 143(3)/263 of the Act. The Assessment Order came to be passed u/s 143(3)/263 of the Act by adding sum of Rs. 74,67,186/- to the income of the assessee which being cash received during the relevant Assessment Year and also disallowed expense of Rs. 1,00,000/-. 4. Aggrieved by the Assessment Order dated 04/12/2017, the assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 28/02/2019 dismissed the Appeal filed by the assessee. 5. The Ld. Counsel for the assessee vehemently submitted that the assessee had made cash purchase from various sellers on the various dates amounting to Rs. 74,67,186/- out of total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under Rule 6DD(e)(ii) of the Income Tax Rules, as many venders do not have bank account and the purchases were done away from remote areas. It is the case of the Department that the Assessee failed to substantiate his claim as per CBDT Circular 04/2006, but the Revenue Authorities have not taken into consideration of the nature of the business of the Assessee and not and have found fault with bills and vouchers produced by the Assessee. The question as to whether the authorities can imposed new condition for grant of benefit which are not provided either in the Act or in the Rules framed thereunder has been examined by the Hon ble supreme Court in the case of Pr. Commissioner of Income Tax Vs. Gee Square Exports (2018) 100 Taxman.com 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirements under Rule 6DD of the Rules, cannot, to that extent, be subjected to disallowance under Section 40A(3) of the Act. Besides, we may in passing point out that the impugned order of the Tribunal holds that a Certificate of Veterinary Doctor was rejected by the Authorities under the Act, only because it was not in proper form. 9. In the above facts, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. 8. Considering the fact that out of total purchase of 2,69,92,101/- the assessee had purchased in cash of Rs. 74,67,186/- and also by taking into consideration of the nature of the business of the assessee and by respectfully following the ratio laid down by the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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