9911796707
TMI Blog2021 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. Needless to say that proper opportunity of being heard must be granted to assessee in accordance with law. Revenue appeals stands allowed for statistical purposes. - ITA Nos. 918 & 919/Bang/2018 - - - Dated:- 14-10-2021 - B. R. Baskaran , Member ( A ) And Beena Pillai , Member ( J ) For the Appellant : Priyadarshi Mishra , Addl. CIT ( DR ) For the Respondents : Harish V. S. , Advocate ORDER Per Beena Pillai , Judicial Member Present appeals are been filed by revenue against order dated 29.12.2017 in case of Smt. Lakshmi Manju and order dated 29/12/2017 in case of Sri K Manju passed by the Ld. CIT(A)-11 for assessment year 2011-12 on following grounds of appeal: ITA No. 918/Bang/2018 : 1. Whether on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payments, with supporting details/evidences and cash flow statement during the course of assessment proceedings as well as appellate proceedings? 4. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in ordering the additions to be reduced to ₹ 1,04,12,000/- vide Para 10 of the appellate order and thereby deleting the addition of ₹ 1,36,61,000/- being additions made on unexplained Cash payments based on the evidence of seized material, without even adjudicating the issue in the appellate order? 5. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in ordering the additions to be reduced to ₹ 1,04,12,000/- vide Para 10 of the appellate order and thereby del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) erred in admitting and considering fresh submissions as stated in Para 7.2 7.3 of Ld. CIT(A) order, which were not produced by the assessee, before the Assessing Officer at the time of assessment proceedings, without giving any opportunity to the Assessing Officer, in contravention to Rule 46A of the Income Tax Rules? 3. Any other grounds that may arise at the time of hearing. 2. The both assessee are individual was subjected to provisions of section 153C consequent to a section that took place on 8/07/2011 on Basha group. During the course of search on Basha group, certain documents belonging to K. Manju were found. Subsequently, notice under section 153C was issued to assessee. Assessee filed return disclosing taxable incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that was unexplained. The assessee of the world's ₹ 13 lakhs vide letter dated 29/07/2011 on account of purchase of property being site at number 26 Jalahalli village that was unexplained. K. Manju, on 8/08/2011 declared an amount of ₹ 3 crores towards the undisclosed income for entire block of 2006-07 to 2012-13. He requested for telescoping of the entire block. However the Ld. AO invoked provisions of section 69 and 40A/40a(ia) of the Act and made addition of ₹ 2,26,61,000/- rejecting submissions of assess. The addition included ₹ 50,95,000/- deposited into bank account, cash expenditure of ₹ 1,26,61,000/- made to various people without deducting TDS, ₹ 49,05,000/- was added as assessee could not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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