Bench: Shri N.K. Saini, Hon’Ble Vice- & Shri N.K. Choudhry, Hon’Ble Judicial Mebmer M/S. Babu Lal & Company, Vs Acit, Circle-1, C/O. Sh. Rajendra Jain, Advocate, Bikaner. 106, Akshay Deep Complex, 5Th B Road, Sardarprua, Jodhpur. Pan No. Aagfb3045A
section 145(3). 2. That on the facts and in the circumstance of the case, the ld. CIT(A) grossly erred in sustaining the addition of Rs. 5,00,000/- to trading account on estimation basis. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in not considering the explanation