In the result, the appeal of the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 M/S Tiwari Constructions Dibulganj, V. Income Tax Officer, Anpara, Sonebhadra, U.P. Ward-3(4), Sonebhadra Pan-Aafhj0966G (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 07.06.2022

220/- by order dated 03.03.2015 passed u/s 143(3) r.w.s. 144 of the IT act is bad both on facts and in law. 2. That in any view of the matter the extra profit addition of Rs. 20,01,198/- as maintained by CIT(A) as against Rs. 33,62,788/- by Assessing Officer is highly unjustified. 3. That