K Nema, Adv. Revenue by : Sh. Ravi Mehrotra, JCIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), New Delhi dated 19.06.2023. 2. The assesse has raised the following grounds of appeal are as under