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<h1>ITAT Agra: Members' Difference, Referral to Third Member, and Partial Appeal Allowance</h1> <h3>Shiva Automobiles, Versus Income-tax Officer, Ward 1A, Aligarh</h3> Shiva Automobiles, Versus Income-tax Officer, Ward 1A, Aligarh - TMI 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.