section 144 r.w.s. 147 of the Income Tax Act, 1961 (in short “the\nAct"), vide order dated 25.12.2019.\n2. Grounds of appeal raised by the assessee are as follows:\n1. The Ld. CIT(A) is grossly erred in passing the order u/s 250 of the Act,\ndismissing the appeal filed by the appellant and confirming the addition of\n28.38.600