In the result, all the appeals filed by the assessee are allowed for statistical purposes
Bench: Shri. Chandra Poojari & Smt. Beena Pillai
271G of the Act without appreciating the varying scope of operation of these provisions. 13. The Appellant craves leave to add to or alter, by deletion, substitution or otherwise, the above grounds of appeal, at any time before or during the hearing of the appeal.” 2. Brief facts of the case are as under: The assessee filed return of income