AJAY KUMAR AGRAWAL Vs. ASSTT CIT

JUDGEMENT

(1.) This appeal is directed by the assessee against the order of the Commissioner (Appeals), dated 27-11-1997.

(2.) Various grounds of appeal have been raised by the assessee against the assessment order passed by the assessing officer under section 158BD of the Income Tax Act. However, assessee has raised additional grounds of appeal and has requested that since the additional ground of appeal requires no verification of facts, it is purely legal, the same should be admitted.

(3.) The following additional grounds of appeal have been raised: