(1.) THIS is an appeal by the assessee against the order dated 04/02/2014 of Ld. CIT -1, Jodhpur. The following grounds have been raised in this appeal: -
(2.) THAT the learned CIT has not given any basis or reasoning which justified the passing of the order under sec. 263.
(3.) THAT the learned CIT has not given adequate opportunity to the assessee to explain his side.