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2003 (5) TMI 194 - AT - Income Tax
Extract:
.......ssment null and void. Accordingly, we reverse the finding of the learned CIT(A) on this issue and the assessment order is quashed. 39. In view of our quashing the assessment order, the various other grounds of appeal are only of academic interest and are, therefore, not required to be dealt with. 40. In the result, the appeal is treated as allowed.