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A.D.JAIN, CHANDRA POOJARI
Income-tax Officer, Hoshiarpur-I – Appellant
Versus
Gurbax Singh Gill – Respondent
Per A.D. Jain, Judicial Member. - IT Appeal No. 67(Asr.)/2003 is the department’s appeal for the assessment year 1997-98 whereas IT Appeal No. 90(Asr.)/2003 is the assessee’s cross-appeal, against the order dated 28-11-2002 passed by the learned CIT(A), Jalandhar, for the assessment year 1997-98.
2. The department has taken the following effective grounds of appeal :—
"1.That on the facts and in the circumstances of the case, the ld. CIT(A) has erred in deleting the addition of Rs. 17 lakhs made on account of unexplained investment in purchase of FDRs.
1.1That, while deleting the addition as above, the ld. CIT(A) erred to appreciate that assessee did not produce any evidence during the course of assessment proceedings to establish direct link between Bank deposits in the name of assessee with withdrawal of a third person."
3. The assessee, in his appeal, has taken the following effective grounds of appeal :—
"1.(a)That on the facts and circumstances of the case, ld. CIT(A) has grossly erred in confirming that notice under section 148 served on the appellant.
(b)Notice under section 148 was served on 10-11-1999 not on the assessee but his wife Smt. Satwant Kaur, which is illegal and
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