In the result, the appeals of the assessee bearing ITA Nos
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income