ORDER

PER: SANDEEP GOSAIN, JM

These are four appeals filed by the assessee against four different orders of the Ld. CIT (A)-4, Jaipur dated 28.11.2023 for the assessment years 2009-10, 2012-13, 2014-15 and 2015-16 raising therein following grounds of appeal respectively.

ITA No.57/JP/2024 – A.Y. 2009-10

1. That the Ld. A.O. grossly erred in taking section u/s 147/148 of 1.T. Act, 1961 & reopened the case. That the Ld. CIT(A) also erred in upholding the action of Ld. A.O. for reopening of Assessment.

2. That the Ld. A.O. grossly erred on Law and Facts in not accepting the order of Higher Authorities on the same issues which got finality and on which he again made the additions, hence the order is null and void which should be quashed. That the Ld. CIT(A) erred in non adjudication the Ground in proper way. That the order of higher Authorities not taken seriously.

3. That the Ld. A.O. grossly erred in invoking provision of sec. 13(1)(d)(iii) on investment in Shares and assessed the trust under normal provision of I.T. Act, 1961, when the law/judicial view is to tax only the income earned from said investments. That the Ld. CIT(A) also erred in not considering the order of Ld. CIT(A) & Hon.