In the result, the appeal of the Department and CO of the Assesse is 23
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
220/-. 2. During the course of proceedings before the Hon’ble Bench of ITAT, Amritsar, the Hon’ble Bench directed to submit the written submission on the grounds of appeal filed by the department. 2.1 In this regard, it is humbly submitted that with regard to ground of appeal no. 1, your goodself kind attention is drawn to para