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In the result, both the appeals filed by the assessee in ITA
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
1. That on the facts and circumstances of the case, the order passed by the Hon'ble CIT-A, u/s 250 of the Income Tax Act, 1961 (the Act) is bad in law and deserves to be set aside. 2. That on the facts and in the circumstances of the case and in law, the learned CIT Appeals NFAC