HUKAMSINGH KISHANSINGH RATHAUR Vs. INCOME TAX OFFICER
INCOME TAX APPELLATE TRIBUNAL
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(1.) THIS is the assessee's appeal against the order of Ld. CIT(A) -XI Ahmedabad dated 27 -01 -2011.
(2.) THE assessee has taken following grounds of appeal.
"1.1 The order passed u/s.250 on 27.1.2011 for A. Y.2006 -07 by CIT(A),XI Abad confirming partly the additions made by AO in order u/s, 143(3) dated 18.02.2008 is wholly illegal, unlawful and against the principles of natural justice.
1.2 The Ld. CIT(A) has grievously erred in law and or on facts in passing the impugned order without considering fully and properly the submissions made and evidence produced by the appellant.
2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming the addition of Rs. 78520 as unaccounted income to the extent of claim of expenses rejected by him.
2.2 That in the facts and circumstances of the case as well as in law, the Ld. CIT(A) ought not to have upheld addition or Rs.78250 to the extent of claim for expenses disallowed. The ClT(A) has erred in disallowing the claim of expenses without giving cogent reasons and disregarding the evidence on record.
3.1 The Id. CIT(A) has grievously erred in law and in facts in confirming the addition of Rs. 1 lac on account of unexplained cash credit.
3.2 That in the facts and circumstances of the case, the ld. CIT(A) ought not to have upheld that the cash credit of Rs. 1 lac was unexplained.
4.1 With out prejudice and in the alternative, the ld. CIT(A) ought to have allowed the benefit of telescoping or set off against the additional income confirmed by him. "
(3.) GROUND No. 1 is general and does not require any adjudication on our part. 5. Ground No. 2 relates to addition of Rs. 8,80,249/ - as unaccounted receipt out which assessee claimed expenses of Rs. 7,56,458/ -.;
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