ORDER

PER: RATHOD KAMLESH JAYANTBHAI, AM

By way of the present appeal the assessee challenges the order of the learned National Faceless Appeal Centre [ for short (NFAC)/CIT(A) ] dated 25-04-2024 for the assessment year 2014-15. That order was passed because the assessee challenges the order of the assessment by filling an appeal. The order of the assessment was passed 26.12.2016 by Income Tax Officer, Ward 7(4), Jaipur [ for short AO ] as per provision of section 143(3) of the Income Tax Act [ for short Act ].

2. In the present appeal the assessee has raised following grounds of appeal :

1. The impugned order u/s 143(3) dated 26.12.2016 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be quashed.

2. Rs. 2,56,03,777/- (wrongly typed as Rs.2,58,03,777/-): The ld. CIT (A) erred in law as well as on the facts of the case in confirming the addition made of Rs. 2,56,03,777/- u/s 68 of the Act on account of increase in capital. The impugned addition so made and confirmed, being totally contrary to the provisions of law and facts of the case, kindly be deleted in full.

3. Rs. 15,32,337/-: The ld. CIT(A) erred in law as well as