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1998 (4) TMI 165 - ITAT JABALPURExtract: .......Accordingly, we uphold the order of the CIT(A) dt. 22nd Aug., 1997, cancelling the order under s. 154 dt. 25th Nov., 1994. 14. In the result, the assessee rsquo s appeal vide ITA No. 352/Jab/1997 is partly allowed, the assessee rsquo s appeal vide ITA No. 383/Jab/1994 is allowed and the Revenue rsquo s appeal vide ITA No. 530/Jab/1997 is dismissed.
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