ITAT Agra: Members' Difference, Referral to Third Member, and Partial Appeal Allowance

The Appellate Tribunal ITAT AGRA partially allowed the assessee's appeal after a difference between Members of the Division Bench led to referral to the opinion of the ld. Third Member, who concurred with the ld. Accountant Member. The order was pronounced on 13.04.2010.

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The Appellate Tribunal ITAT AGRA ruled in the case where a difference arose between the Members of the Division Bench hearing the appeal. The matter was referred to the opinion of the ld. Third Member who agreed with the ld. Accountant Member. As a result, the assessee's appeal was partly allowed. The order was pronounced in the open court on 13.04.2010.

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