1996 (1) TMI 144 - ITAT AHMEDABAD-C

Extract:
.......y the learned representatives. 22. Before parting, we wish to express our feelings of appreciation for the admirable manner in which the learned Sr. D.R. Shri R.K. Chaudhary and the learned A.R. Shri D.H. Vadodaria presented their respective arguments. 23. In the result, the assessee s appeal is partly allowed and the Revenue s appeal is dismissed.