bogus.\n5. Any other legal and factual ground or grounds that may be\nurged at the time of hearing of the appeal.”\n\n3.\nThe brief facts of the case are that the assessee\ncompany filed the return of income for the A.Y 2020-21 on\n12.02.2021, admitting total Income of Rs.103,29,39,000/-. The\ncase was selected