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2001 (4) TMI 871 - AT - Income TaxExtract: .......ion 33AC and assisting the court by tendering patient and strenuous arguments. In the result, the appeals in I. T. A. No. 1044 (Mds) of 1999 for the assessment year 1995-96 and 1773 (Mds) of 1999 for the assessment year 1996-97 are allowed and the appeal in I. T. A. No. 1043 (Mds) of 1999 for the assessment year 1995-96 is dismissed as infructuous.
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