In the result, the appeals of the assessee are allowed for statistical purposes
Bench: Shri B. R. Baskaran & Shri Sandeep Gosain
Section 43B by Finance Act, 2021 will be applicable in the case of assessee. (6) That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in recording irrelevant finding in the order and thereby sustaining arbitrary addition in a hypothetical way by putting the assessee to erroneous harassment and inconvenience. 2.1 During