In the result, both the appeals filed by the aforesaid two different assessee's in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar**
246A(1)(q) of the 1961 Act.* *Thus, under these circumstances as narrated above, we are setting aside appellate order passed by ld. CIT(A) as not sustainable in the eyes of the law and restore the matter back to the file of ld. CIT(A) for fresh adjudication of all the grievances/grounds of appeal raised by the assessee