In the result, the appeals of the assessee are partly allowed
Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm
delay is condoned and appeals are admitted for adjudication. A.Y. 2012-13 04. At the time of hearing, the ld. Counsel for the assessee pressed the issue raised in ground no.5 to 7, 9 and 10, which are extracted as under: - “5. For that on the facts of the case, the A.O. has complied with the direction