This appeal is filed by the assessee against order dated 24/3/2017 passed by Principal Commissioner of Income Tax, Sector-11 Faridabad, for assessment year 2013-14.

2. The grounds of appeal are as under:-

1. On the facts and circumstances of the case, the order passed by the learned Principal Commissioner of Income Tax (Pr. CIT) under Section 263 of the Act is bad, both in the eyes of law and on facts.
2. On the facts and circumstances of the case, the order passed by the learned Pr. CIT under Section 263 of the Act is bad, both in the eyes of law and on facts, having been passed without giving assessee an opportunity of being heard in violation of principle of natural justice.

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