2013 (2) TMI 796 - AT - Income Tax

Extract:
.......his issue back to the file of the A.O. to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 43. In the result, the appeal of the assessee is partly allowed and the appeal of the department is partly allowed for statistical purposes. Order Pronounced in the Court on 14.02.2013