2022 (4) TMI 1416

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....pellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to assessment year 2012-13 is directed against the order of the ld. Commissioner of Income Tax-2, Kolkata [hereinafter referred to as 'CIT(A)'] dated 13.05.2016 is arising out of the order u/s 143(3) of the Act dated 15.0....

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....n'ble Supreme Court in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 8th March, 2021, condone the delay in filing this appeal and admit the same for adjudication. 3. At the outset, the ld. Counsel for the assessee submitted that the issue raised on merit for the addition made u/s 68 of the Act at Rs.2,04,80,000/- and disallowance u/s 14A of the Act at Rs.99,615/- have not been decided by Ld....

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....grounds of appeal. The grounds mentioned in the impugned order are different from the grounds attached to Form no.35. In the grounds reproduced by the ld. CIT(A) in the impugned order, no grounds in merits u/s 68 and u/s 14A of the Act are appearing whereas in the grounds attached in Form 35 placed on record, we find that the assessee has raised nine grounds including the grounds raised on merits ....