In the result appeal of the assessee is partly allowed
sections 28 to 43C- Whether assessee's case could not be accepted Held, yes - Whether, however, since department had not placed any material on record to rebut finding of Commissioner (Appeals), order passed by Commissioner (Appeals) deleting addition made by Assessing Officer was to be upheld - Held yes” 17. The ld. AR relying to the written submission further made