ORDER

Per Bench:

This bunch of captioned appeals has been filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals), Udaipur-2 dated 27.04.2023, 25.04.2023 & 28.04.2023 in respect of Assessment Years:2012-13, 2015-16, 2017-18 & 2018-19 wherein the appellant has raised the similar grounds on identical facts, as under:

2. Grounds of appeal in ITA No. 155/Jodh/2023:

“1. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.

2. The assessment order framed by the Learned AO u/s 153A/143(3) of the Income Tax Act 1961 and additions to income made therein are void ab- initio and the assessment deserves to be quashed. The additions are not based on any incriminating document found/seized during the course of search or any other finding recorded by him on account of action u/s 132 of the Income Tax Act , 1961. The Learned AO has wrongly assumed the jurisdiction/has made additions without reference to any seized document/material.

3. In the facts and circumstances of the case the learned CIT(A) erred in confirming the addition of Rs. 10,00,000/- made by the Learned Assessing Officer on ad-ho