In the result, the appeal filed by the Revenue is dismissed
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia
transferred to unclaimed liabilities account. The assessee, during the appellate proceedings furnished the details of these unclaimed liabilities as additional evidence and the same was sent to Assessing officer for factual report. However, till date no report is received. 7.1 On perusal of the details furnished it is seen that in case of many entries there is not even