In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
1,38,302/- out of the expenses claimed and assessed the total income of the assessee at ₹20,54,617/- u/s 143(3) of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who granted opportunities of being heard to the assessee. The Ld. CIT(A) has as reproduced the contents