2012 (2) TMI 517

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.... Per Shri A.Mohan Alankamony, Accountant Member : This appeal is filed by the Revenue, aggrieved with the order of the ld. CIT(Appeals)-XV, Ahmedabad in Appeal No.CIT(A)/XV/ITO/9(4)/15/10- 11 dated 13.09.2011 for the assessment year 2005-2006 passed under section 250 r.w.s.271(1)(c) of the I.T. Act, 1961. 2. The Revenue has raised the following grounds in its appeal. "1. The Ld. Commissioner of....