2020 (8) TMI 946

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..... R. Kumar, Accountant Member For 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 ....

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....ssee to produce bills and vouchers. 4. That in any case 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 act....

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....ackground of the these facts that the regular assessment has already been completed u/s 143(3), the assessment has not been abated, the addition has not been made based on any incriminating material unearthed during the course of search or requisition of document or undisclosed income pertaining to the assessee found out during the search & seizure operation and in view of judgments in the case of....