In the result, the appeal of the Revenue in ITA No
Bench: or at the time of hearing of this appeal.
144B(1)(xvi)(b) of the Act. 6.1 In support of the ground so taken the ld. AR of the assessee submitted that the said ground being technical in nature is not being pressed in the interest of substantive justice. Hence, the said ground is not being adjudicated. Ground No. 1 of appeal is therefore dismissed. 7. Ground