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2008 (12) TMI 268 - AT - Income TaxExtract: .......e file of the AO to consider the issue afresh after giving the assessee adequate opportunity of being heard. 20. In the result, C.O. No. 83/Mad/2008 for asst. yr. 1999-2000 is partly allowed for statistical purposes. All the other appeals by the Revenue in ITA Nos. 659 and 660/Mad/2008 and C.O. No. 84/Mad/2008 for asst. yr. 2000-01 stand dismissed.
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