In the result, ITA No. 463/Coch/2016 is allowed and ITA No
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
Section 153C of the Act. The finding of fact recorded by the Commissioner of Income Tax (Appeals) is not on this aspect of the matter. As already excerpted, the Tribunal examined yet another circumstance and recorded a finding in the common order impugned in the appeal. We are pursuaded with the argument of Adv. Navneeth N. Nath that the Tribunal