Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
234A, 234B and 234C of the Income Tax Act is unjustified, unwarranted and excessive. Shri Jeetendra Chandrakant Nayak vs. ACIT (OSD) ITA no. 368/Nag./2023 7] The assessee craves leave to amend, add or take a new ground or grounds at the time of hearing.” 3. The facts of the case of the assessee as culled out from the Assessment