In the result, all the appeals are allowed
Bench: The Learned Cit (Appeals) Who
Section 271(l)(b) of the Income Tax Act, against which an appeal was preferred before the learned CIT (Appeals) who vide their order dated 26.07.2017 has dismissed the appeal of the assessee. 4. Aggrieved assessee preferred an appeal before us and submitted that as per the assessment order dated 29.03.2014, which was passed u/s