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11. That the additions made by the A.O. are bad in law illegal and against the principal of natural justice."

3. Brief facts of the case as mentioned in the order of the Ld. CIT(A) are as under:-

"As per AIR/CIB information received through NMS available with the department, assessee had deposited cash of Rs.66,27,000/- in Bank during the financial year 2010-11 relevant to assessment year 2011-12. The AO has in his assessment order recorded that on physical verification as well as from the ITD database, it was gathered that no return had been filed by the assessee for A.Y. 2011-12 and also that the case had not been scrutinized u/s 143(3) for the relevant year. Hence, in absence of return of income as per the explanation 2(a) to section 147 of the Act, the AO formed a reason to believe that that the assessee had not disclosed his income and income to the extent of Rs. 66,27,000/- for FY 2010-11 had escaped assessment within the meaning of section 147/148 of the I.T. Act for the A.Y. 2011-12. Notice u/s 148 was issued on 31.03.2018 after seeking and being accorded approval by the competent Authority as per provisions of Section 151 of the Income Tax Act. No return was filed in response to the notice u/s 148. Subsequently, statutory notices u/s 142(1) of IT Act, 1961 were also issued with a questionnaire and sent to all the addresses available with the department. However, these notices also went uncompiled with. A show-cause notice issued to the assessee on 01.11.2018 also met a similar fate. The AO in his order has recorded that the show cause notice was retuned by the postal department with the remarks 'Refused'. In the absence of compliance to statutory notices issued as also the final show cause issued, the AO perforce passed a best judgement assessment by invoking the provisions of Section 144 of the Name Khan Vs. ITO Income Tax Act, wherein the AO made an addition of Rs 66,27,000/- on account of cash deposits made in the bank account of the assessee and by treating them as unexplained money in the hands of the assessee as per section 69A of the Income Tax Act."