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
AA now available to the assessee and in the light of the requisite audit report and other documents now filed by the assessee. While doing so, the Assessing Officer shall decide the matter by way of a speaking order, in accordance with the law and after giving a fair opportunity of hearing to the assessee. 10. Having held