(1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal for statistical purpose and modifying the order of the CIT(A).
(2.) This Court while admitting the appeal on 01.12.2005 has framed the following substantial question of law:
(3.) Counsel for the appellant has taken us to para 11 of the order of the Assessing Officer, which reads as under: