Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
6. The ld. DR vehemently argued and invited our attention in assessment order page 8 para 12 is reproduced as below: “12. The assessee, vide notice u/s 142(1) dated 28.08.2018 was specifically required to Rs.32.17 lakh as other interest related to its business activities. The assessee failed to Similarly, the assessee failed to explain how interest