In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
133A of the Act on 03-02-2009. Consequent thereto, the assessment was completed by the AO u/s 143(3) of the Act by making various additions. The Ld CIT(A) allowed the appeal in part and hence both the parties are in appeal before us challenging the decision rendered on the issues decided against each of them