These two appeals are filed by the assessee against order dated 21/11/2014 & 30/12/2014 passed by CIT(A)-XXX, New Delhi For Assessment Year 2006-07 & 2005-06 respectively.

“1. That on the facts and circumstances of the case and in law, no incriminating documents having been seized in the course of search u/s 132 on 07.12.2010 on the assessee, the addition of Rs.30lacs was not permissible in the assessment made u/s 153A of the Act and the income declared and assessed on 27.02.2006 u/s 143(1) at Rs.2,71,770/- ought to have been accepted.

2. That without prejudice, the order passed by the Assessing Officer, and confirmed by CIT(A), is bad on facts and in law in as much as it suffers from the vice of violation of the principles of natural justice and denial of opportunity of being heard, rendering the assessment void ab initio.

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