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    <description>The appeal was allowed for statistical purposes, and the matter was remanded to the Assessing Officer for further verification based on the representations made during the appeal hearing. The Appellate Tribunal granted the assessee one more opportunity to reconcile the difference in contract receipts, emphasizing the need for cooperation. Failure to utilize this opportunity would empower the Assessing Officer to decide the matter as per law.</description>
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      <description>The appeal was allowed for statistical purposes, and the matter was remanded to the Assessing Officer for further verification based on the representations made during the appeal hearing. The Appellate Tribunal granted the assessee one more opportunity to reconcile the difference in contract receipts, emphasizing the need for cooperation. Failure to utilize this opportunity would empower the Assessing Officer to decide the matter as per law.</description>
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