DEEPCHAND SURANA Vs. CIT - 1, JODHPUR
INCOME TAX APPELLATE TRIBUNAL
Cit - 1, Jodhpur
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N.K.Saini, Member (A) -
(1.) THIS is an appeal by the assessee against the order dated 04/02/2014 of Ld. CIT -1, Jodhpur. The following grounds have been raised in this appeal: -
1. That the order under sec. 263 of the I.T. Act, 1961 as passed by the learned CIT is not justified both on facts and in law.
(2.) THAT the learned CIT has not given any basis or reasoning which justified the passing of the order under sec. 263. That the order of the learned CIT is based on mere suspicion and doubts and there is no such material on the basis of with it could be said that the order of the learned ACIT is erroneous and prejudicial to the interest of the revenue.
(3.) THAT the learned CIT has not given adequate opportunity to the assessee to explain his side.;
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