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1999 (1) TMI 55 - AT - Income Tax
Extract:
.......n after affording due opportunity of being heard to the assessee. 54. In the result ITA 6164/Del/1996, 6162/Dei/1996 and 6155/Del/1996 stand dismissed. ITA Nos. 6154, 6156, 6157, 6168, 6171 and 6172/Del/1996 stand partly allowed. ITA Nos. 6158, 6159, 6160, 6161, 6163, 6165, 6167, 6169 and 6170/Del/1996 stand partly allowed for statistical purposes.