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2013 (5) TMI 987 - AT - Income TaxExtract: .......esh Kumar Maheshwari 2009 29 SOT 58 (Jodh.) (URO) 4. Baijnath Agarwal v. Asstt. CIT 2010 40 SOT 475 (Agra) (TM) 5. Smt Sunita Oheroi v. ITO 2009 126 TTJ (Agra)(TM) 745 6. Acchyalal Shaw v. ITO 2009 30 SOT 44 (Kol.) (URO). Accordingly, we allow the appeal of the assessee on merits. 11. In the result, the appeal of the assessee stands partly allowed.
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