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Revenue's Appeal Dismissed: AO's Remand Report Supports Assessee, Revenue Not an Aggrieved Party, Appeal Not Maintainable.
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....Maintainability of appeal - AO himself had filed remand report before CIT(A) - Revenue cannot be held to be an aggrieved party once the Assessing Officer himself finds assessee's explanation to be genuine. We thus hold in view of Assessing Officer's remand report that the Revenue's instant appeal deserves to be declined even on the ground of maintainability itself. - AT....