ORDER

Per: Udayan Das Gupta, JM This appeal is filed against the order of the Ld. CIT (A), NFAC, passed u/s

250 of the Act 61, dated 22/02/2024, which has emanated from the order of the AO, ward– Dasuya, dated 16/12/2019, passed u/s 144 of the Act 61.

2. The grounds of appeal preferred by the assessee in Form 36, are as follows:

“1. That the order passed by the Hon’ble CIT(A) dated -

22.02.2024 is against the law and facts of the case.

2. That having regard to the facts and circumstances of the case. Hon’ble (IKA) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144 of the Act and without complying with the mandatory' conditions u s 144/151/149/148 as envisaged under the Income Tax Act. 1961 and merely on the basis of incorrect facts.

3. That having regard to the facts and circumstances of the case, Hon’ble CH (A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs. 10.64,180/- u/s 69A of the Act. on account of cash deposit, without considering the facts of the case and without observing the principles of natural justice.

4. That having regard to the facts and circumstances of the case. H