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1985 (12) TMI 122 - AT - Income TaxExtract: .......4 (1983) 140 ITR 705 (Mad) (iv) CIT vs. Pierce Leslie and Co. Ltd. (1984) 38 CTR (Mad) 309 (1984) 147 ITR 157 (Mad). 6. In view of what is stated above, we restore the appeal to the file of the CIT(A) for disposal in accordance with law taking into consideration the observations made by us above. 7. For statistics, the appeal be considered allowed.
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