In the result, the appeal of the assessee is allowed
Bench: Shri M. Balaganesh(Through Virtual Hearing)
270A of the Act in the facts and circumstances of the instant case. 8. We have heard the rival submissions and perused the materials available on record. The original return of income for the Assessment Year 2017-18 was filed by the assessee company on 13-10-2017 declaring total income of Rs 14,98,32,770/-. The assessee