In the result, the appeal of the assessee is partly allowed for statistical purposes in terms of the aforesaid observations
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 200/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Chandhok Cold Storage Private Limited Ph No.100/28, Bilaspur Road, Ravigram S.O, Raipur-492 001 Pan : Aadcc8354P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent
4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. The CIT(Appeals), while approving the order passed by the A.O on both the aforesaid issues, had held as under: “IX. DISCUSSION OF ISSSUE No.1 Addition on account of interest income: Interest on FDR Rs 99957 appearing in 26AS relates to interest earned