In the result, appeal is allowed for statistical purposes
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21
250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2020-21, wherein learned CIT(Appeals) has allowed assessee’s appeal in part. 2. Brief facts state that the appellant assessee is engaged in whole sale business of metal and metal ores in the name and style of HeeraLal Manish Kumar. Assessee filed