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13. On the facts and circumstances of the case and in law, the learned CIT(A) erred in holding that the valuation of steck as arrived by the AO which forms the basis of addition u/s.69 is not based on any evidence and is merely based on presumption of the AO overlooking the fact that the column in Jilaba software Is. purchase price to the assessee. = i4. On the facts and circumstances of the case and in law, the learned CIT{A)} erred In holding that the action cf the AO has resulted in cherry picking ignoring the fact that the AO has culled from the Data recorded in Jilaba software found in External Hard Disc Drive seized during the course of action u/s.132.

14. On the facts and circumstances of the case and in law, the learned CIT(A) erred in holding that the AO has disregarded the vaivation done by the approved valuer overlooking crucial fact that no such valuation was done by the approved valuer during the relevant previous year for the AY, 2012-13.

15. On the facts and circumstances of the case and in law, the . learned CIT{A} erred in holding that the action of the AO has resulted picking ignoring the fact that the AG has culled from the Data \eéicorded in Jilaba software found in External Hard Disc Drive seized Lp ring the course of action u/s.132.

3. On the facts and circumstances of the case and in law, the learned CIT(A) erred in holding that the valuation of stock as arrived t by the AO which forms the basis of addition u/s.69 is not based on any evidence and is merely based on presumption of the AO overlooking the fact that the column in Jilaba software is purchase.

price to the assessee.

4, On the facts and circumstances of the case and in law, the learned CIT(A) erred in holding that the action of the AO has resulted in cherry picking ignoring the fact that the AO has culled from the Data recorded in Jilaba software found in Externa} Hard Disc Drive seized during the course of action u/s.132.

3, On the facts and circumstances of the case and in law, the learned CIT(A) erred in holding that the valuation of stock as arrived by the AO which forms the basis of addition u/s.69 is not based on any evidence and is merely based on presumption of the AQ overlooking the fact that the column in Jilaba software is purchase price to the assessee.

4. On the facts and circumstances of the case and in law, the learned CIT{A) erred in holding that the action of the AO has resulted in cherry picking ignoring the fact that the AO has culled from the Data* recorded in Jilaba software found in External Hard Disc Drive seized during the course of action u/s.132.