2006 (3) TMI 229 - ITAT DELHI-H - Income Tax

Extract:
.......on the aforesaid ground, therefore, there is no need to discuss the merits of the claim of the parties because the same would be of academic interest only. 20. As a result, the appeal by the assessee is allowed. 21. As a result, the appeal of the assessee in quantum in I.T.A. No. 2422/Del./2004 is dismissed and I.T.A. No. 3722/Del./2005 is allowed.