In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
4. Whether the Ld. CIT(A) is justified in deleting the disallowance made u/s 35AD by holding that with regard to the filing of 10CCB, the fact that the appellant had filed the same during the course of the assessment proceedings and before the final order of assessment was made. With the above reasoning, whether