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2006 (1) TMI 454 - ITAT DELHI
Extract:
.......his plea is also acceptable and on the basis of this plea, no demand can be raised against the assessee under section 201(1A). The ground which is taken as alternative ground is allowed in favour of the assessee. 13. In the result, the orders of the learned CIT(A) are set aside in all the three appeals and the appeals of the assessee stand allowed.