In the result appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Keshav Dubey
D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since