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1999 (12) TMI 105 - ITAT DELHI-B
Extract:
.......ion as above. 50. As regards Ground No. 3 in the cross objection quoted above, we hold that since the learned CIT(A) had quashed the assessments holding that action under section 147 was not proper and valid under the law. It was not required of him to give finding on the merits of the addition. Accordingly, the cross objections are partly allowed.