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    <title>2022 (2) TMI 1326 - ITAT BANGALORE</title>
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    <description>The appeals filed by the revenue were dismissed. Appeals filed by the assessee were partly allowed for statistical purposes, with certain issues remitted back to the AO for fresh consideration. Appeals related to the delay in filing and the order under section 263 were dismissed.</description>
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      <description>The appeals filed by the revenue were dismissed. Appeals filed by the assessee were partly allowed for statistical purposes, with certain issues remitted back to the AO for fresh consideration. Appeals related to the delay in filing and the order under section 263 were dismissed.</description>
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