2022 (11) TMI 1331
X X X X Extracts X X X X
X X X X Extracts X X X X
....esh Kumar Nayyar, Sr. DR ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of the Ld. CIT(A), Ghaziabad, dated 10.10.2019 pertaining to Assessment Year 2015-16 2. Grounds of appeal read as under:- "1. The Grounds of appeal are enumerated hereunder, which are without prejudice to one- another 01. That on the facts and in the circumstances of the case and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sitions and conjectures and that various observations made by him in order are either incorrect, irrelevant or untenable and has no applicability to this case and thus impugned order is liable to be quashed and returned income deserves to be accepted. 03. That on the facts and in the circumstances of the case and in law, the Id. AO was not justified in making adhoc additions of Rs. 445820 by app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e any such impugned additions and the same are liable to be deleted. 05. That on the facts and in the circumstances of the case and in law, the impugned action of Id. AO of making additions aggregating to Rs. 14468220 under section 68 is legally untenable; as he himself estimated the total income of the assessee by invoking section 145(3) and thus such additions u/s 68 being based on books of ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 234B is unwarranted as the same is levied without any direction, discussion or pointing out the facts and circumstances of the case which entailed levy of such interest as per the law and the same therefore is liable to be omitted." 3. Brief facts of the case are that in this case Assessing Officer vide order dated 29.12.2017 passed an order u/s 143(3) making an addition of Rs.144,68,220/-.....