In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of
Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani
244A of the act. It is prayed and the appellant claims relief that it be held that the aforesaid adjustments are bad in law and the ld. AO be directed to delete the adjustments. Each of the above grounds is independent and without prejudice to the other grounds preferred by the appellant.” ITA No.292/Ind/2017 for A.Y. 2012-13 “1. That