2022 (1) TMI 1193

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....parties before the Bench that the arguments advanced in ITA 339/CHD/2021 are more or less identical to the facts and submissions in ITA 340/CHD/2021. 3. Accordingly, the grounds raised in ITA 339/CHD/2021 are being reproduced hereunder for completeness: 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A), NPAC in Appeal No. CIT(A)/Chandigarh-2/10054/2016-17 has erred in passing the order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in dismissing the quantum appeal as withdrawn by appellant by stating that the appellant opted for the Vivad as Vishwas Scheme, 2020 (VsV) in resp....

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....tion deserves to be quashed. 6. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of the Ld. AO by making addition to the income on the basis of a non-related, non-reliable information of third parties, collected by Ld. AO and even without, confronting the same to appellant, thus denying the right to rebuttal and violating the principles of natural justice and thereby the assessment framed by using this information, deserves to be quashed. 7. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 4. The ld. AR inviting attention to the above grounds raised, specifically ground No. 2 submi....