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Accordingly, Ground No.2 raised by the Revenue is allowed
Bench: Shri B.M. Biyani & Shri Paresh M. Joshi
iii) Sundaram Finance Ltd. Vs. ACIT, Chennai (2018) 93 taxmann.com 250 (Madras) – We re-produce below Para 16 of this order: 14 Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 “16. We have perused the notices and we find that the relevant columns have been marked, more particularly. when the case against the assessee is that they have concealed particulars