2019 (10) TMI 13

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....referred by the assessee against the order dated 22.01.2019 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as 'CIT(A)']. 2. The assessee in this appeal has taken following grounds of appeal:- 1. That the order of the Ld. Commissioner of Income Tax Appeal (s) Patiala is bad in law and against facts of the case. 2. That the Ld. Commissioner of Inco....

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..... Assessing officer in erred in computing tax under section 115bbe of Income Tax Act 1961. 4. That the Ld. Commissioner of Income Tax Appeal (s) Patiala is erred in illegally charging interest u/s 234B. 5. The appellant Craves leave to add, amend or delete any of the grounds (s) of appeal before it is finally heard. 3. The main contention of the Ld. Counsel for the assessee is....