(1.) THE appeal filed by the assessee is directed against the order dt. 28th March, 2013 of CIT -III, Ludhiana. In this appeal the assessee has raised the following grounds :
(2.) THAT the worthy CIT -III has erred in giving his finding that the assessment framed by the AO was erroneous and prejudicial to the interest of Revenue.
(3.) THAT the CIT -III has erred in rejecting the books of accounts as no specific defects were found in the books of account by him and also by the AO during the course of hearing which were properly maintained.