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1997 (1) TMI 135 - AT - Income TaxExtract: ....... appeal in ITA No. 17/Jab/1994. As such this appeal has become infructuous. Hence, dismissed. 23. In the result, the Revenue rsquo s appeal, i.e., ITA No. 17/Jab/94 and assessee rsquo s cross-objection, i.e., No. 15/Jab/1994 are deemed to be partly allowed for statistical purposes. The assessee rsquo s appeal vide ITA No. 362/Jab/1991 is dismissed.
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