In the result, appeals by the Revenue for the A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
1) or in response to notice u/s 148 of the Act, whether before AO or CIT(A). 4. The Ld. CIT(A) has erred by relying on the grounds of appeal of the assessee that amount of Rs. 4,16,42,363/- was business receipts and also crred on the facts by concluding that assessee was engaged in the business