In the result, both the appeal of the assessee as well as the Cross
Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.260/Pun/2018 िनधा!रण वष! / Assessment Year : 2014-15
292B of the Act, specially when there was no mistake committed by the AO in his assessment order while invoking provisions of section 68 of the Act? 4. The appellant craves leaves to add, alter, amend, modify any of the grounds or raise any other ground at the time of proceedings before the Hon'ble High Court which may please