In the result, all the appeals are allowed for statistical purposes
Bench: Shri R.S. Syal & Shri N.K. Choudhry
e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing