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2006 (2) TMI 496 - ITAT MUMBAI
Extract:
....... to be received. The fact that the assessee has not received it, is not disputed. The decisions relied upon by the revenue authorities are distinguishable on facts. Hence, we are of the view that the appeal of the assessee on this ground (Ground No. 2) is liable to be allowed. It is allowed. 63. In the result, appeal of the assessee stands allowed.