In the result, Revenue’s appeal stands dismissed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
u/s 270A to the tune of Rs. 1,98,19,933/- for under reporting of income. e to add or after any other ground at the 2. Assessee craves leave to add or alter ) time of hearing. hearing.” 3. In this case, the Assessing Officer, on 23/04/2021, passed order under section 144 of the Income