Addition made in assessment order without mentioning section

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Jignesh Vyas (Querist)
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13 June 2014 In the assessment order of my client hon.assessing officer has made addition on the base of bank transaction,property purchase transaction and mcx transaction. but he has not mentioned any section of income tax act under which he is making addition in income.
Is there any provision for it to mention section is compulsory?
Is not this order is bad in law ?
Please mentioned any judgments for it.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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13 June 2014 i would not say bad in law but definitely erroneous and incomplete. the AO is required to provide the reasons for additions and specific sections. you can appeal against the same.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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13 June 2014 then u appeal to cit(a) in this case.........................

Jignesh Vyas

Jignesh Vyas (Querist)
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16 June 2014 We shall do it but is there any judgment in our favor ?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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16 June 2014 rfere sec 246 (1)a for more clarification....

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Jignesh Vyas

Jignesh Vyas (Querist)
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16 June 2014 Is there any article in the constitution of India which directs it is compulsory to mention section and law?
or in the Civil procedure code?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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16 June 2014 for any valid order it is necessary that section giving power to the authority has to be quoted else its void...........

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PARAS CHHAJED

PARAS CHHAJED (Expert)
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19 December 2021 You may refer ITAT decision in the ITA No. 399/Del/2017 dated 18.07.2018 in the case of Smt. Sudha Loyalka, New Delhi vs Ito, New Delhi. This may be of help.

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