In the result, appeals of the assessee are dismissed
Bench: Shri Rajpal Yadav & Shri Girish Agrawal
271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course of hearing of the appeal. “ (b) in ITA No. 68/Pat/2020: 1. The learned AO & CIT (A) have grossly erred in taking an assumption