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In the result the “Impugned order” is set aside as and by
Bench: Shri B.M. Biyani & Shri Paresh M Joshi
u/s 271(1)(c) of IT Act for AY 2014-15 and the same are discussed together as under as involving similar/same facts of case as advanced by the appellant as per law. Further the appellant has filed these two appeals, one each against assessment order and related penalty order of AO of AY 2014-15 with a delay