Scrutiny

One thing i have dought that

Scrutiny assessment, appeal before CIT(A)- assessee win, revenue goes for appeal before ITAT, ITAT return back to ITO, then again same assessment again 1st round, 2nd round and so on.

Then, whether we have to give impact of  such assessments and appeal matters allowance and disallowance on balance sheet on A.Y. 2002-03 or A.Y. 2010-11. If yes, then how we can give becz example-A.Y. 2002-03 keeps on going & going by 1st round , 2nd round and so on.