ORDER

Manoj Kumar Aggarwal (Accountant Member)

1.1 Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Commissioner of Income Tax (Appeals)-19, Chennai [CIT(A)] on 25.05.2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 153A of the Act on 30.03.2016. The grounds raised by the assessee read as under: -

1. The assessing officer and the CIT (Appeals) erred in not considering the assessee as Power Agent.

2. The assessing officer and the C.I.T. appeal erred in making additions as profits from land dealing on 21 cents land near agricultural university property sold as poer agent and the litigation proceedings pending in the civil court in Coimbatore.

3. The assessing officer and the C.I.T. appeal erred in making addition on the advances received as per MOU before the possession and registration of the sale is given on the Ponniyarajapuram property and also without considering the second claim pending before the civil court in Coimbatore

4. The assessing officer and the C.I.T. appeal erred in relying on a bogus fax and letter which has no evidentiary value as per facts and law.

5. The assessing officer an