In the result, appeal of the assessee is partly allowed
234B and 234C. 14. That the petitioner may kindly be permitted to raise any additional or alternative ground at or before the time of hearing. 15. The petitioner prays for justice and relief.” 3. The facts as culled out from the record are that the return of income for the A.Y 2014-15 was electronically furnished on 25.11.2014 declaring