2022 (5) TMI 443

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....filed by the assessee for the assessment year 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 l....

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....PF & ESI. 4. Aggrieved against this, the assessee preferred appeal before 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....