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In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena
TDS) 37/1, Bye Pass Road, Agra Agra (Appellant) (Respondent) Appellant by Shri Saheb P. Satsangi, CA Respondent by Shri Waseem Arshad, Sr. DR Date of Hearing 12.09.2017 Date of Pronouncement 26.09.2017 ORDER PER BENCH: 1. These appeals, by assessee are directed against the order of the Commissioner of Income Tax, (Appeals)-I, Agra, [ herein after referred