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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM
per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018.
Accordingly, we dismiss the appeal of the Revenue.
With regard to cross objection filed by the assessee, the ld. AR supported the order of CIT(A). Since we have upheld the order of CIT(A) by dismissing the appeal of the Revenue, therefore, the cross objection filed by the assessee has become infructuous and the same is accordingly dismissed.
And CO No.52/CTK/2018 13. In the result, the appeal of the Revenue as well as cross objection filed by the assessee are dismissed.