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In the result, the appeal is allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
section 144 of the Income Tax Act, 1961 on 19.12.2019. The grounds of appeal are as under:- “1. On the facts and in the circumstances of the case, the Id. CIT(A)(NFAC) erred on. facts and in law in confirming the assessment made under sec. 144 of the IT Act, 1961 made for A.Y. 2017-18 refusing to condone