In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous
Bench: Shri George Mathan & Shri Rakesh Mishra
801A of the IT Act. (4) The appellant craves leave to add, alter, modify, amend and/or delete all or any of the foregoing Grounds of Appeal on or during the hearing.” IV. ITA No. 470/KOL/2018; A.Y. 2013-14: “1. That on the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting