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2002 (9) TMI 261 - AT - Income Tax
Extract:
.......ile of Assessing Officer who shall adjudicate upon the matter afresh in the light of fresh certificate filed by the assessee before the CIT. In this process, the Assessing Officer may, if necessary, examine the material on the basis of which the fresh report was issued by the auditors. 12. In the result, appeal of the assessee is allowed pro tanto.