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1998 (4) TMI 167 - ITAT JAIPURExtract: ....... the assessee is well-explained. In this connection, we rely on the decision of the Ahmedabad Bench in case of Asstt. CIT vs. Rajeshbhai Jagjivandas Thakkar (1996) 56 TTJ (Ahd) 288 (1996) 135 Taxation 96 (Trib.) appeal filed by the assessee, therefore, stands allowed. 9. Following the same arguments the appeal filed by the Revenue stands dismissed.
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