In the result, both the appeals are disposed off in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
144A of the Income Tax Act. However, neither in the assessment order nor in any of the written submissions filed by the appellant this issue has been pressed upon, therefore the same is dismissed. 8.0 Ground of Appeal no. 7: HUF capacity: In this ground of appeal, the appellant’s contention was that the Assessing Officer has committed an error