In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 56(2) is not justified. Accordingly, we set aside the appeal order. Accordingly, the ground no. 2 of the assessee is allowed. 9. Ground No. 1 and 3 are general in nature. 10. In this appeal, the assessee has raised the following grounds which are as under: “1. The order passed by the ld CIT(A) confirming