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In the result, appeal of Revenue in ITA No
Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्यर्थी / No.
sections of the Act under any five heads of income. 14. The Ld. CIT (A) failed to appreciate that the A.O. erred in not considering the income declared u/s 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016. 15. The Ld. CIT (A) failed to appreciate that the A.O. has erred by not allowing