In the result, the revenue appeals in ITA Nos
7) of the\nact, the provisions of section 801A had been imported and it mandates the\nrequirement of submission of the audit report as required under the Act. From\nthe details submitted by the assessee it is stated by AO that the bifurcation of\nassets of the specified business cannot be ascertained. The main contention of\nthe AO while disallowing