In the result, all the four appeal of the assessee are allowed for statistical purpose
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21
section 80P(2)(a)(i) where vide its written submission and computation during reassessment proceedings , the assessee has claimed the interest