In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
80J on the basis of the such report. 3 The Ld. CIT(A) has failed to appreciate the fact that in the present case the assessee has failed to offer a satisfactory explanation for his failure to submit the audit report in Form 10CCB in time. 4. Whether the Ld. CIT(A) is justified in deleting the disallowance made