In the result, the appeal of the assessee bearing ITA No
Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar
delay for both the appeals is condoned and the appeals are taken for adjudication. 5. The brief facts of the case are that the assessment proceedings were initiated under section 148A of the Act pursuant to the Risk Management Strategy formulated by the CBDT. Thereafter, the Ld. AO completed the proceedings under section 148 of the Act on the basis