Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2000 (1) TMI 141 - ITAT CHANDIGARH
Extract:
....... then the issue before the authorities may become academic in nature. 9. In the light of aforesaid observations, the issue under consideration is restored back to the file of the AO to be decided on the lines indicated, after giving reasonable opportunity to the assessee. 10. In the result, the appeal is treated as allowed for statistical purposes.