HITESH NAVINCHANDRA MEHTA ,MUMBAI vs. ITO WARD 42(1)(2), MUMBAI

In the result, the appeal filed by the assessee stands partly allowed as indicated herein above

Bench: SMT BEENA PILLAI (Judicial Member)

section 234A, 234B and 234C of the Act. Hence, the same are not leviable. 6. The Appellant craves leave to add, alter, amend, delete, rescind or withdraw any of the grounds of appeal mentioned hereinabove.” 2. At the outset, the Ld.AR submitted that Grounds no. 3-4 are not pressed at the instructions of the assessee. Accordingly, Grounds