9911796707
TMI Blog2020 (12) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... i Devi, Member (J) 1. This is assessee's appeal for the AY. 2016-17, directed against the order of the Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 29-03-2019. 2. Brief facts of the case are that the assessee-firm filed its return of income for the AY. 2016-17 on 20-09-2016, admitting total income of Rs. 13,04,910/-. During the assessment proceedings u/s. 143(3) of the of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income Tax (Appeals) erred in enhancing. the income by an amount of Rs. 24,26,668/- without providing opportunity to the appellant and without issuing show cause notice. 3) The learned Commissioner of Income tax (Appeals) erred in rejecting the accounts drawn by the appellant. 4) The learned Commissioner of Income Tax (Appeals) ought to have considered the fact that the total sales and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,00,000/- was already assessed to tax for the assessment year 2015-16. 8) The learned Commissioner of Income Tax (Appeals) erred in holding that the difference of Rs. 52,00,000/- is taxable in its entirety and further erred in enhancing the income. 9) The learned Commissioner of Income Tax (Appeals) erred in not considering the Ground Nos. 2, 3 and 4 of the Grounds of Appeal agitated before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no written notice was given to the assessee. 7. Taking the same into consideration, we deem it fit and proper to remit the issue to the file of CIT(A) for reconsideration of the issue in accordance with law and if the CIT(A) feels that the assessment has to be enhanced, then, he shall issue a notice to the assessee and after considering the assessee's objections, if any, filed by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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