Case Law Details
These appeals are preferred by the assessee against the order of CIT(Appeals) inter alia on common grounds and therefore these appeals were heard together and are being disposed of through this consolidated order. Though grounds of appeal are common in these appeals, I extract the grounds of appeal raised in the appeal ITA No.495/Bang/2017 hereunder:-
“~. That the impugned order of assessment made by the Respondent is liable to set aside in so far as the impugned order made by the Respondent Officer is irregular, incorrect, improper, unlawful and is opposed to facts of the case and law.
2. The Learned Commissioner of Income Tax (Appeals) erred in upholding the validity of the impugned proceedings by the Respondent Assessing Officer u/s 147 of the Act by issue of the notice u/s 148 disregarding the fact that the Appellant had voluntarily filed the Return of Income on 18.9.1995.
3. The Learned CIT (Appeals) erred in holding that the Dr. Nayeema Khan Trust had income assessable in the A.Y.1993-94 as per the findings made pursuant to the direction of the Hon’ble High Court of Karnataka and that such income is liable to be added to the Total Income of the Appellant u/s 64(1)(a) of the Income Tax Act, 1961.
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