Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 190/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13 Shri Pradeep Kumar Jain, The Ito, Ward 2(3), बनाम Chandigarh Flat No.222, Orbit Apartments, 6Th Floor, Zirakpur "थायीलेखासं./Pan No: Advpj6719P अपीलाथ"/Appellant ""यथ"/Respondent
condoned and we proceed to decide the appeal on merits. 4. The assessee in this appeal has taken following grounds of appeal:- 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A) in Appeal No. 109/14-15 has erred in passing that order in contravention of the provisions of S. 250(6) of the Income