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TMI Blog2014 (6) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order reveals that the AO has not only taxed the income said stated in the show cause notice, but also taxed the other incidental income not covered in the show cause notice which also included interest on fixed deposit. The perusal of the order of the Ld. CIT (A) reveals that this particular aspect of procedural irregularity/violation of the principle of natural justice committed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessee : Shri Vipul Joshi & Abhishek Tilak. For the Revenue : Shri Vikram Batra. ORDER PER DR. S.T.M. PAVALAN, JM: This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-1, Mumbai dated 22.10.2012 for the Assessment Year 2009-10. 2. In this appeal, the assessee has agitated the action of the Ld.CIT (A) in confirming the action of the AO in taxing the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in assessment framed u/s 143(3) of the Act, vide order sheet noting dated 09.11.2011, the AO has sought the details as regards the income received by the assessee from realities, agency commission, ground amenities, income from canteen and income from farm house. In response to the said notice, the assessee has given a reply vide its letter dated 15.11.2011. However, the AO has passed the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. CIT (A) has not even adjudicated on merits, the legality of various additions including the income of interest on fixed deposit & saving of Rs. 1,38,42,996/- while confirming the action of the AO in taxing the impugned income amounting to Rs. 2,17,15,044/- under the head 'profit and gains of business of profession. In view of that matter, we are of the considered opinion that it is just and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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