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TMI Blog2021 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... nted to the assessee to place on record the necessary evidences to support her case. We therefore admit the additional evidence and restore the additional evidence to the file of AO to examine the same and thereafter decide the issue on merits in accordance with law. Needless to state that AO shall grant adequate opportunity of hearing to the assessee. Since we are restoring the issue to the file of AO, the other grounds raised by the assessee and the grounds raised by Revenue are not being adjudicated at present and the same are also remitted to AO - Grounds of Revenue and assessee are allowed for statistical purposes. - ITA No. 3145/Del/2017 & 3242/Del/2017 (Assessment Year: 2012-13) - - - Dated:- 16-8-2021 - SH. ANIL CHATURVEDI, ACCO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A), assessee and Revenue are now in appeal before us. Before us, Assessee has raised following grounds in ITA No.3145/Del/2017 for A.Y. 2012-13: 1. That on the facts and circumstances of the case and in law, the order passed by CIT(A)-29, New Delhi {hereinafter referred to as CIT(A)} is bad in law. 2. That on facts and circumstances of the case and in law the Order passed by Ld. CIT(A) is illegal and bad in law as the same has been passed without providing reasonable opportunity of being heard to the Appellant. 3. That on facts and circumstances of the case and in law the Ld. CIT (A) was not justified in upholding the contention of the AO for making addition of ₹ 55,67,131/- to the returned income of the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the Ld. C1T (A) has erred in law and on facts in arriving at the conclusion that the words total income as used in section 153A would only mean undisclosed income discovered from seized/incriminating material. 6. On the facts and in the circumstances of the case, Ld. CIT(A) has erred in law and on facts in adopting restrictive and pedantic interpretation of the scope of assessment u/s 153A of the Act. 7. On the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law and on facts in arriving at the conclusion that the words total income as used in section 153A would only mean income unearthed during search when the decision of the Hon ble High Court of Karnataka in the case of Canara Housing Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings for the Year 2012-13 is pending and hence the ratio of the decision in the case of Kabul Chawla (supra) was not applicable. He therefore submitted that CIT(A) decided that all the grounds on merits but as the assessee could not place evidence to support the case with respect to the source of expenditure on renovation of shops, assessee now wishes to bring on record the necessary evidence. He therefore submitted that in the interest of justice, the additional evidences be admitted and the matter be remitted back to the lower authorities for verification. 6. Learned DR on the issue of additional evidences did not seriously controvert the submissions made by the assessee. 7. We have heard the rival submissions and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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