In the result, the appeal of the assessee is allowed
Bench: Shri M. Balaganesh(Through Virtual Hearing)
9. From the above, it could be seen that the Assessee Company had substantially complied with the provisions of section 270 AA of the Act, wherein two of the three conditions prescribed therein had been fully complied with, i.e. by not preferring any appeal against the assessment order and Assessee Company duly making payment of complete taxes in respect