In the result, this appeal of assessee is allowed for statistical purposes only
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
69A is bad in the eyes of law. 2. That the amount as assessed by the Ld. Assessing officer is itself disputable as many of the amount included in the assessed amount does not belong to the assessee, a detail of the same will be provided at the time of personal hearing. ITA No. 411 & 412/Ran/2025 Sumbul Alam Vs ACIT