Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H
15. That in any case the additions sustained are highly excessive and cannot be justified by the material on record.” 3. The assessee has raised an additional ground of appeal vide letter dated 19.08.2018 which is as under:- MB Petroleum Services LLC "That on the facts and circumstances of the case and in law, the Ld. AO has erred