2022 (6) TMI 647

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....hout affording proper opportunity in the facts and circumstances of the appellant. 2. That the CIT(A) erred in dismissing the appeal without proper service of notice in either physical mode or to principal contact given on portal or email given in Form 35 submitted to him. He has served notice only to secondary contact who was not in contact with the appellant company at that point of time. 3. That the CIT(A) erred in dismissing the appeal ex-parte without appreciating that provisions of Section 68 was not applicable in the fact & circumstances of appellant. 4. That the CIT(A) erred in dismissing the appeal ex-parte without appreciating that share were issued to existing nonresident shareholder who has brought for....

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....hat the CIT(A) erred in ignoring the wrong computation of*tax payable on the basis of addition made in assessment order. He fails to appreciate that total addition made by AO in assessment order is Rs. 3,35,94,000 whereas while computing the tax it was taken as Rs.6,71,88,000 which resulted in double tax liability. 9. That the CIT(A) erred in ignoring the wrong computation of surcharge, cess and interest u/s 234B of the Act without appreciating that same was computed on wrong tax payable. 10. That each grounds mentioned hereinabove are independent and without prejudice to each other. 11. That the Appellant craves leave to alter, amend, modify, delete, vary and/or add any grounds of appeal at any time hereinafter."....