In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before