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(3) That the Learned Commissioner of Income Tax (Appeals) has grossly erred in confirming the estimated addition of Rs. 56,42,864/- @ 8% of alleged export/ sales of Rs. 7,74,93,304/- made by the Assessing Officer ignoring the contention of the appellant that he was engaged in the business of fabrication of the garments and that his import export code number had been misused by unauthorized persons contrary to his knowledge.

(4) That the Learned Commissioner of Income Tax (Appeals) has grossly erred in confirming the action of the Assessing Officer in making an addition of Rs 73,12,472/- on account of duty drawback admissible on export made through his import export code number which had been misused by unauthorized persons contrary to his knowledge.

(7) Without prejudice to the fact that the above Grounds advocating deletion of confirmation of addition @ 8% of alleged export by the Learned Commissioner of Income Tax(Appeals) however, in any case the addition made by the assessing officer and confirmed by the CIT (Appeals) is very excessive.

(8) That the Learned Commissioner of Income Tax (Appeals) has grossly erred in confirming action of the Assessing Officer in sustaining the addition made by the Assessing Officer ignoring the fact that a criminal complaint had been filed before the Commissioner of Police, EOW Cell, Delhi and DCP South West, Dwarka and nothing adverse has been brought on record by the department to disprove the averment of the appellant that he was not the beneficiary of the export allegedly made by unauthorized 3rd parties using the import export code number."