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2003 (3) TMI 276 - ITAT CHANDIGARH-B
Extract:
.......al for the asst. yr. 1995-96, learned counsel for the assessee submitted that the assessee does not want to press these grounds. The learned Departmental Representative did not raise any objection. Therefore, these grounds are dismissed as not pressed. 31. In the result, both the appeals of the Revenue and appeal of the assessee are partly allowed.