In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
127 of the Act is bad in law as no reason were recorded and no opportunity of being heard was given and no facts that Principal CIT of Raipur and Principal CIT Jabalpur were in agreement was recorded. 3. The learned Commissioner of Income Tax (Appeal) was not justified in confirming the addition of Rs.12,96,390 on account