2023 (1) TMI 127

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....ER INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-11, Pune ['the CIT(A)'] dated 27.04.2022 for the assessment year 2011-12. 2. At the outset, we find from the record that the appellant had filed the return of income in response to notice u/s 153A of the Income Tax Act, 1961 ('the Act') including the income ....