2022 (11) TMI 1331

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....Goel, CA For the Revenue : Sh. Yogesh 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. ....

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....tely without any basis, perverse and based on mere surmises, suppositions 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, th....

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....ection 68 and that the facts and circumstances of the case do not warrant to make 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 assess....

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....ounds, which are without prejudice to one another. 8. The interest as levied by the Id. AO under section 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 A....