Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
48,17,420. 2. Any other ground as may be adduced at the time of hearing.’ 3. Before us, the matter was argued at length. Like submissions, i.e., as before the Revenue authorities, were made before us. While Sh. Kumar, the ld. Sr. DR, relied on the assessment order, the assessee would on the impugned order. The assessee