In the result, appeals of the assessee stand partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rajesh Kumar
K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) : Shri P.R.Mohanty, Adv "नधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri Asim Chakraborty, ld CIT DR सुनवाई क" तार"ख / Date of Hearing : 1 /12/2025 घोषणा क" तार"ख/Date of Pronouncement : 1 /12/2025 आदेश / O R D E R Per Bench : ITA No.496/CTK/2025 and ITA No.498/CTK/2025