2008 (10) TMI 676 - ITAT BANGALORE

Extract:
.......ing of the learned CIT(A), we feel that the matter is to be considered by the Assessing Officer and the directions given by the learned CIT(A) are in order. No interference is needed. 10. In the result, appeals of the assessee are partly allowed while the appeals filed by the revenue are dismissed. Pronounced in the open court on 23rd October 2008.