In the result, appeal of the Revenue is dismissed
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
397 ITR (St.) 9-Ed. Therefore the Ld. DR pleaded the order of the Ld. CIT(A) in deleting the additions made by the Ld. AO may be set-aside and prayed for restoring the order of the Ld. AO. 15. On the other hand, Learned Authorized Representative [Ld. AR] argued that the reopening of assessment