In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Pavan Kumar Gadalesayed Nazim Maoinuddin Quazi, Pltono.11–A & House Noquadri Enclave, Opp. Suri Laws Behind Police Line Takli ……………. Appellant Nagpur 440 013, Maharashtra. Pan–Aaapq2442A V/S Income Tax Officer ……………. Respondent Ward–2(3), Nagpur, Maharashtra. Assessee By:Ms.Alfiya Rozie, A.R. Revenue By :Shri Surjit Kumar Saha, Sr.Dr
section 143(3)r.w.s144 and u/sec 250 of the Income Tax Act, 1961 (for short "the Act"). The assessee has raised the following grounds of appeal:– “1. Whether on the facts and circumstances of the case, the learned CIT (Appeals) was justified in affirming the additions made by the learned AO pertaining to addition of the entire sale consideration