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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Rakesh Aggarwal 66, Surya Kiran Building, K. G. Marg, Delhi Vs ITO Ward-48(1) New Delhi
May, 15th 2020

This appeal is filed by the assessee against the order dated 26/02/2019 passed by CIT(A)-16, New Delhi for Assessment Year 2010-11.

2. The grounds of appeal are as under:-

1. That on the facts and circumstances of the case and the provision of the law the Ld CIT(A) has erred in not admitting additional evidence filed before him.

2. That on the facts and circumstances of the case and the provision of the law the Ld CIT (A) has failed to appreciate that the initiation of proceeding u/s 147 and issue of notice u/s 148 is illegal and bad in law and consequently assessment framed also becomes illegal and bad in law.

3. That on the facts and circumstances of the case and the provision of the law the Ld CIT (A) has failed to appreciate that the assessment order passed by the Ld AO is illegal and bad in law as no valid notice u/s 143(2) has been

 

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