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In the result, both the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao
Block, Jayanagar, Bengaluru-560011. PAN : AACCS3831L Vs. 1. Deputy Commissioner of Income Tax, : RESPONDENTS Circle-12(3), Bengaluru. 2. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bengaluru. Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. M. K. Biju, JCIT Date of hearing : 21.02.2017 Date of Pronouncement : 24.03.2017 ITA No.974, 975/Bang/2016 Page