Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
1) which can be appealed against under Section 246A of the Act and hence the Grounds taken by the appellant on this issue do not succeed. 5. In the result, appeal is “Dismissed”.” 4. Before us the assessee has made the submission as under: “The solitary issue which requires the adjudication before the Hon'ble ITAT bench is grant