In the result, the appeal of the assessee stands partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) In this case the assessee’s return of income was processed u/s 143(1) of the Act and intimation was issued to the assessee, dated 20/09/2022 by Centralized Processing Centre (“CPC” for short) of the Income Tax department. In the aforesaid intimation dated 20/09/2022