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TMI Blog2010 (1) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... alities and legal matters for which there was delay in filing of the appeal, delay condoned. X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s. 144 of the IT Act 1961, is invalid and bad in law. 2. Without prejudice to ground No. 1 and on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in approving the order of the AO without fully and properly appreciating the fact of the case. 3. Without prejudice to ground No. 1 and on the facts and in the circumstances of the case and in law, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaring the total income at Rs.18,62,509. In response to the notice issued by the Assessing Officer the AR who attended from time to time before the Assessing Officer submitted that the assessee's business is closed at present and the office premises of the assessee was sealed by the bank and therefore, no books of account were available with the assessee. It was further submitted that due to var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit filed by Shri Sanjay Agarwal, director of the assessee company, we find Mr. Ramesh Chandra Agarwal who appeared before the Assessing Officer expired on 17th October, 2008. The fact of his ill health was also before the Assessing Officer who has mentioned the same in the assessment order. We, therefore, are of the considered opinion that there was a reasonable cause on the part of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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