(1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the department and also partly allowed the cross objection of the assessee for statistical purposes.
(2.) This court while admitting the matter framed the following question of law:-
(3.) Counsel for the appellant Mr. Gargeiya has taken us to the order of the AO wherein it has been observed as under:-