2011 (9) TMI 1066

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER G.S. PANNU, AM This appeal by the Revenue is di rected against the order of the Commissioner of Income-tax (Appeals), Aurangabad dated 03.8.2007, which in turn has arisen f rom an order passed by the Assessing Of f icer under sect ion 143(3) of the Income-tax Act , 1961 (in short "the Act" ), pertaining to the assessment year 2004-05. 2. The Ground of appeal raised by the Revenue in thi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. Before us, it was a common ground between the parties that same issue raised by the Revenue in assessee's own case for the assessment year 2003-04 has been decided against the Revenue by our co-ordinate Bench vide ITA No 1597/PN/07 dated 31.7.2009. We have considered the aforesaid aspect and have also perused the order of the Tribunal in the assessee's case for the assessment year 2003-04 (supr....