In the result, both the appeals filed by the Revenue are dismissed
Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S
TDS been paid in AY 2012-13, while assessing appellant's income at Rs.6,79,36,450/- needs to be withdrawn by the AO while giving effect to this appeal order.” :• 2. During the course of hearing, the ld. DR is heard, who has relied on the findings of the Assessing Officer and submitted that the ld.CIT(A) has erred