Bench: Shri B.M. Biyani & Shri Paresh M Joshi
80P of the Income-Tax Act, 1961 without properly appreciating the facts of the case and submissions made before him 3. That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in making addition of Rs.2,32,096/- to the total income of the appellant on account of disallowance of annual