Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2002 (2) TMI 308 - ITAT CALCUTTA-E
Extract:
.......iving due opportunity to the assessee. Thus, the issue is to be decided de novo by the Assessing Officer and the Assessing Officer is at the liberty to ask for additional evidence, if any, required, keeping in view the ratio laid down by various courts as discussed above. 44. In the result, the assessee s appeal is allowed for statistical purposes.