Bench: Us:

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held