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2003 (1) TMI 264 - ITAT DELHI-C
Extract:
.......e, therefore, set aside the finding of the CIT(A) on this aspect and restore the matter to the file of the AO with the direction to re-examine the claim of assessee under s. 11 of the IT Act afresh after affording an opportunity of being heard to the assessee. 26. In the result, the appeal of the assessee is partly allowed for statistical purposes.