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2005 (12) TMI 210 - AT - Income Tax
Extract:
.......ing the circumstances of the case, we set aside the order of the Learned CIT (Appeals) and refer the matter back to his file for fresh adjudication after ascertaining the correct facts and the case law referred to. The assessee shall also be given an opportunity of being heard. 44. In the result, appeals are partly allowed for statistical purposes.