2005 (3) TMI 384 - ITAT AMRITSAR

Extract:
.......e assessee shall be allowed reasonable opportunity while deciding the matter. We order accordingly. This ground of appeal is partly allowed for statistical purposes. 16. In the result, the appeals for the assessment years 1983-84 and 1984-85 are partly allowed and appeals for the assessment years 1982-83, 1985-86, 1991-92 and 1988-89 are dismissed.