In the result, both the appeals filed for AY 2011-12 and AY 2012-
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
1) of the Act was also issued. The assessee appeared through the Authorized Representative, Sh. Santosh Kumar Agarwalla, I.T.A. Nos.: 173 & 174/CTK/2025 AYs: 2011-12 & 2012-13 Nisha Data Com Limited. FCA and submitted copy of Audit report, computation of total income, brief description of business and bank statements. The submission made was considered by the Assessing Officer (hereinafter referred