2025 (3) TMI 1782

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.... of the Assessment Order passed u/s 250 dated 16.03.2022. 2. The Assessee has raised following grounds of appeal:- 1. That, on facts and in the circumstances of the case, the order passed by the Ld. CIT(A), NFAC in dismissing the appeal filed by the appellant is arbitrary, erroneous, contrary to law and is opposed to the principles of natural justice. 2. That, on facts and in the circumstances of the case, the Ld. CIT(A), NFAC has passed the order u/s 250 without giving sufficient opportunity of being heard and thus violating the principles of 'audi alteram partem'. 3. That, on facts and in the circumstances of the case, the Ld. CIT(A), NFAC has erred in confirming the penalty u/s 270A of the IT Act, im....

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....), NFAC has passed the order u/s 250 without bringing any cogent material on record to substantiate the findings so recorded in the appellate order. 9. That, on the facts and in the circumstances of the case, the Ld. CIT(A), NFAC has passed the order u/s 250 in a mechanical way, without application of mind and without appreciating the overall facts of the case. 10. That, the appellant may kindly be allowed to add, alter or modify any other modify any other points to the grounds of appeal at any time before or at the time of hearing. 11. That, the aforesaid grounds of appeal are without prejudice to each other. 12. Any other order in the interest of justice may kindly be passed. 3. At the outset from pe....