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2012 (10) TMI 1027 - AT - Income TaxExtract: ......., except the amount of interest is ₹ 82,347/- and we do not consider to decide grounds No. 3 & 4 of the assessee on facts. Thus, appeal of the assessee in ITA No.523(Asr)/2011 is allowed. 9. In the result, the appeals of the assessee in ITA Nos. 522 & 523(Asr)/2011 are allowed. Order pronounced in the open court on 31st October, 2012.
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