Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2003 (5) TMI 521 - ITAT DELHI
Extract:
.......e parties, we admit the additional ground, but restore the same back to the file of the AO asking him to decide the same on merits and in accordance with law along with some of the other grounds, which have been sent back to him, after affording reasonable opportunity to the assessee. 66. In the result, the appeal of the assessee is partly allowed.