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1979 (3) TMI 107 - AT - Income TaxExtract: .......r grounds urged in paragraphs 13 to 15 for the asst. yr. 1971-72 are not pressed by the learned counsel for the assessee. They are, therefore, not considered by us. 10. For the asst. yr. 1972-73 no other ground is pressed. 11. In the result, the appeal for the asst. yr. 1972-73 is allowed and the appeal for the asst. yr. 1971-72 is allowed in part.
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