Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia
1. Besides relying on the assessment order and the first appellate order following submissions are made. 2. The order of the Hon'ble ITAT, Cuttack bench in ITA no. 88 & 89/CTK/2019 relied on by the learned AR is per incurium as it has been passed ignoring the provision of the statute in the form of s. 292B of Income