In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
234B of the Act. GROUND NO:- 7 The order passed by the Ld. A.O. is against principles of natural justice. 7.1 The order passed by the Ld. AO is invalid and without jurisdiction. The order has been passed ignoring the various provisions of the Act, without complying with the statutory Page 27 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year