The appeals of the assessee are allowed
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)
272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each. The assessee