2020 (8) TMI 946

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....or the Assessee : Sh. Somil Agrawal, Adv. For the Revenue : Ms. Nidhi Srivastava, CIT DR ORDER Per Dr. B. R. R. Kumar, Accountant Member:  The present appeal has been filed by the assessee against the order of the ld. CIT(A), Karnal dated 06. 03.2017. 2. Following grounds have been raised by the assessee: "1. That having regard to the fact and circumstances of the case, ld. CIT (A)....

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....and in any view of the matter, action of ld. CIT (A) in confirming the action of ld. AO in making disallowance of Rs.23, 28,723/- is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, ld. CIT (A) has erred in law and on facts in confirming the action of ld. AO in passing the impugned order without giving adequate opp....