2019 (10) TMI 13

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....r 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 Income Tax Appeal (s) Patiala is not justified in restrict th....

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....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 that the Assessing Officer while making the impugned additions has exceeded his jurisdiction. That t....