2023 (4) TMI 1166

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..... umentary evidences were not considered during the course of assessment proceedings by the A.O. CIT(A) ought to have consider the material on record for adjudicating the issue contested in the appeal on merit. Section 250(6) contemplates that the first appellate authority would determine point in dispute and therefore, record reason on such point in support of his conclusion. Therefore, restore .....

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..... of the Act was issued on 21.09.2018. During the course of assessment the A.O noticed from the data collected from the bank that assessee has deposited cash of Rs.2,45,000/- in bank account maintained with Bank of India Ghatkopar East branch. During the course of assessment the assessee explained that she has received cash from conducting tuition classes. The assessee has submitted the supporting .....

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..... e on the merit and dismiss the same on the ground that assessee has not attended the hearing in spite of issuing 4 notices on different dates. 4. Heard both the sides and perused the material on record. During the course of appellate proceedings before me the ld. Counsel contended that assessee has earned tuition fees by providing tuition to various students and received cash in consideration o .....

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