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In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed
Bench: Shri R. K. Panda & Ms Astha Chandra
condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return