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In the result, the appeal of the assessee is allowed for statistical purposes, in terms of our above findings
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia
condoned, and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal : ITA No.804/Hyd/2025 4 6. The brief facts of the case are that the assessee is a company which filed its return of income for the Assessment Year 2016–17 on 13.10.2016, declaring total income of Rs.2,96,250/-. The case