Bench: Shri Satbeer Singh Godara
delay on the part of the assessee in filing of the present appeal before us, therefore, the same merits to be condoned. 4 ITA.Nos.275 &276/PUN./2024 5. On merits, it was submitted by the ld. A.R, that as the A.O while framing the assessment had after making necessary verifications taken a plausible view, therefore, the Pr. CIT had exceeded