In the result, the appeal filed by the assessee is allowed
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19
36(1)(va) of the Act. Further, the decision of the Hon'ble Supreme Court was pronounced subsequent to the passing of the assessment order, therefore, there is no error on the order of the Assessing Officer so as to invoke the provisions of section 263 of the Act. 10 11. So far as the applicability of provisions of section