2005 (1) TMI 676 - ALLAHABAD HIGH COURT

Extract:
.......ssessment order. 5. In view of above discussion, we answer question No. 1 in the affirmative, i.e., against the department/Revenue and in favour of the assessee/respondent. In view of the answer of the first question in affirmative, the second question has become academic and needs no adjudication by this Court. There shall be no order as to costs.