BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

section 201(1). Needless to say, the assessee will be allowed adequate opportunity of hearing in such fresh proceedings.” We adopt the above reasoning mutatis mutandis in 6. the instant batch of assessees’ appeals going by judicial consistency to restore all these substantive grounds on merits back to the Assessing Officer in very terms. Ordered accordingly. No other ground