2012 (6) TMI 812

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This appeal by the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-III, Pune dated 23.8.2011 which, in turn, has arisen from the order passed by the Assessing Officer under section 143(3) read with section 147 of the Income-tax Act, 1961, (in short "the Act"), pertaining to the assessment year 2006-07. 2. In this appeal, the solitary issue raised by the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it was common point between the parties that the issue involved in this appeal is identical to that considered by us in ITA No 12/PN/12 in the case of Shri Jagdish Raghunath Ektare v. ITO, Wd. 69(4), Pune and in terms of our order of even date, the matter has been remanded back to the file of the Assessing Officer for the detailed reasoning contained therein. Following the precedent, we set asid....