In the result, the appeal filed by the assessee is partly allowed for statistical\npurposes
section\n143(1)(a)(iv). That is not the situation before us. We, therefore, see no need\nto deal with that aspect of the matter at this stage.\n18. In view of the above discussion and relying on various other decisions cited\nbefore us, we set aside the order of the Ld. Addl./JCIT(A) and direct the Assessing\nOfficer