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    <title>2010 (1) TMI 963 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the restoration of the assessment to the file of the Assessing Officer to provide the assessee with a reasonable opportunity of hearing and to reframe the assessment in accordance with the law. The Tribunal did not express any opinion on the merits of the additions raised by the assessee, as they would be reconsidered by the Assessing Officer based on the directions given by the Tribunal.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the restoration of the assessment to the file of the Assessing Officer to provide the assessee with a reasonable opportunity of hearing and to reframe the assessment in accordance with the law. The Tribunal did not express any opinion on the merits of the additions raised by the assessee, as they would be reconsidered by the Assessing Officer based on the directions given by the Tribunal.</description>
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