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2004 (9) TMI 320 - ITAT CUTTACK
Extract:
.......k/2002) 41. The cross-objection filed by the assessee has already been dealt with while disposing the Revenue s appeal. As the Revenue s appeal has already been dismissed, we do not find it necessary to deal with the cross-objection separately. 42. In the result, both the Revenue s appeal and the cross-objection filed by the assessee are dismissed.