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2005 (10) TMI 218 - AT - Income Tax
Extract:
.......do not see any reason to interfere with the order of ld. CIT(A) and, accordingly, uphold the same and reject the ground Nos. 1 to 5 taken by the assessee in this regard. 32. Ground No. 6 has not been pressed by the ld. counsel for the assessee. Therefore, the same is being dismissed. 33. In the result, the appeal filed by the assessee is dismissed.