In the result, the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am
u/s 154 of the Act filed by the assessee, the AO instead of verifying the details questioned the assessee as to why the assessee did not provide the clarifications before the NaFAC and rejected the rectification application. It was the submission that he had no objections if the issue was restored to the file