Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 1203 - ITAT KOLKATAExtract: .......e ld. A.O. has already discussed the applicability of sec. 40A(3) of the Act in his order and dropped the proceedings thereof, we consider it to set aside this issue also to the file of ld. A.O. to decide afresh after giving opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee is allowed for statistical purposes.
|