In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Faiyaz Yunus Patel, Ito-27(1)(4), Flat No. 602, Vmk Chs, Room No. 409, 4Th Floor, Tower Vs. Lbs Marg, Chirag Nagar, No. 6 Vashi Railway Station Ghatkopar (W), Commercial Complex Vashi, Mumbai-400086. Navi Mumbai-400703. Pan No. Akxpp 9040 L Appellant Respondent

68 of the Act.. The ground No. 1 of appeal of the assessee is accordingly allowed. of the assessee is accordingly allowed. 4. The ground No. 2 of the appeal of the assessee relates to The ground No. 2 of the appeal of the assessee relates to The ground No. 2 of the appeal of the assessee relates