2022 (5) TMI 443

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....ar 2018-19 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre ("NFAC") dated 01.10.2021. 2. The assessee has raised following grounds of appeal:- 1. "The assessment order passed by Assessing Officer is bad in law, is against facts and circumstances of the case, is against provisions of the Income Tax Act and against law of natural justice. 2. The Ld. Commissioner of ....

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....fore Ld. CIT(A), who confirmed the addition. 5. Now, the assessee is in appeal before this Tribunal. 6. Ld. Sr. DR vehemently submitted that law is clear in this respect and he relied upon the decision of Ld. CIT(A). 7. I have heard authorized representatives of the parties and perused the material available on record and gone through the orders of the authorities below. The issue in this appea....