2017 (10) TMI 1497

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....TA No. 822/JP/2012 is directed against the order of Ld. CIT(A)-3, Jaipur dated 28.03.2011 pertaining to assessment year 2007- 08. The Assessee has raised the following grounds of appeal:- "1. That under the circumstances and takes of the Ld. CIT(A) has erred in fact in confirming the order of the Ld. AO, who has made assessment u/s 144 and treating the amount deposited in bank as Long Term Ca....