Section 22, 28, 32, 37 of Income Tax Act, 1961—This appeal has been filed by the assessee against the order of Commissioner of Income Tax wherein the CIT(A) after considering the submissions of the assessee and findings of the Assessing Officer, upheld the additions made by the AO of Rs. 4,49,867/- on account of inadmissible electricity expenses, Rs. 19,12,911/- on account of inadmissible depreciation and Rs. 48,36,449/- on account of income from house property, respectively. 

Held that—we do not see any good reason to interfere with the findings recorded by the CIT(A) in this regard and accordingly we uphold the same and dismiss the grounds of appeal of the assessee.[M/S JOKHIRAM DURGADUTT VERSUS DCIT, CIRCLE-1, RANCHI][2019] 16 ITCD Online (37) [ ITAT RANCHI]