Shri. K. Muniraju, Bangalore Vs Principal Commissioner Income Tax, Central, Bangalore

IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH : BANGALORE

BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER

ITA No.1376 to 1379/Bang/2019
Assessment Year : 2011-12 to 2014-15

K Muniraju,No.849/2, Chinmaya Complex,3rd Floor, ‘A’ Block,60 Feet Road 1st Main Road,Sahakaranagar,Bengaluru-560 092.
PAN – AOOPK 9420 Q.
APPELLANT
Vs.
The Pr. Commissioner of Income Tax,Central,Bengaluru.
RESPONDENT

Assessee by : Shri Rajeev C Nulvi, Advocate
Revenue by : Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Date of Hearing : 22-09-2020
Date of Pronouncement : 20-10-2020

ORDER

PER BENCH :
Present appeals has been filed by assessee against separate order dated 26/03/2019 passed by Ld.Pr.CIT (Central) for assessment years under consideration on following grounds of appeal. At the outset, it is submitted that, grounds raised by assessee in all years under consideration are identical and similar. Therefore, for sake of convenience, we are reproducing grounds raised by assessee for assessment year 2011-12 which are as under:

ITA No.1376/Bang/2019

1. The order of the learned Principal Commissioner of Income Tax (Central) passed u/s 263 of the Income Tax Act, 1961 in so far as against the Appellant, is opposed to the law, equity, weight of evidences, probabilities and against the fact and circumstances of the Appellants case.

2. The learned Principal Commissioner of Income Tax (Central) was not justified in law and fact to set aside the assessment order dated 29/12/2016 and direct the Assessing Officer to make redo the assessment de-nova after due consideration of the fact and law with regard to issues mentioned in the show cause notice.

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