Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am
disallowances and also accepted certain claims relating to three items. The assessee-company filed an appeal and the three items in respect of which the decision was 18 ITA 26/JP/2021_ JR Industries Vs PCIT & 2 Ors. in its favour were not the subject-matter of the appeals. In respect of these three items, the Commissioner exercised his power