In the result, this appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayneeraj Kumar Sinha, I.T.O., Prop.-M/S Neeraj Engineering, Chota Ward-1(1), Vs. Ghamaria, Saraikela-Kharsawan, Jamshedpur. Jamshedpur-832108 (Jharkhand) Pan No. Bopps 2885 K Appellant/ Assessee Respondent/ Revenue

154 dated 17.10.2022, the Return was processed on the same income as per earlier processing u/s 143(1) dated 28.10.2021 and repeated the aforesaid adjustment of Rs. 21,82,243/-, without giving a reasoned order and the grounds on which the claim of the appellant was not accepted. 1.4 That it is started and submitted that Ld. AO erred