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[ad_1] matter of fact and matter The assessee has preferred urgent appeal against the order dated 30.05.2017 passed by the LD. Commissioner of Income-tax (Appeals)-13, New Delhi (abbreviated as “L.D. Commissioner”) u/s 250 (abbreviated “Act”) of the Income-tax Act, 1961, whereby L.D. The Commissioner removed the excess of Rs. 1,64,02,845/- and 67,68,768/- done by AO. The assessee had e-filed his return of income on 28.09.2012 declaring a loss of Rs. (-) 4,18,78,678/-, which came under investigation and resulted in the assessment of the income of the assessee by passing an…