Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total