1994 (4) TMI 107 - ITAT DELHI-C - Income Tax

Extract:
.......stifying the view taken by the learned CIT. We, therefore, accept the submission made by Shri O.P. Sapra the learned authorised representative for the assessee and vacate the order passed by the learned CIT under s. 263 thus restoring the order of assessment passed by the Assessing Officer on30th Dec., 1987. 6. In the result, the appeal is allowed.