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2013 (4) TMI 831
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.....M.: This is an Appeal by the Revenue agitating the Order by the Commissioner of Income Tax (Appeals)-8, Mumbai ('CIT(A)' for short) dated 27.12.2011, partly allowing the assessee's appeal contesting its assessment u/s.143(3) of the Income Tax Act, 1961 ('the Act') for the assessment year (A.Y.) 2008-09 vide order dated 27.12.2010. 2. The appeal raises a single issue, per its two grounds, claim....
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....able both the assessee as well as the Revenue to bring the relevant facts on record, and decide the matter in consistence with the view being now adopted by it in the matter. The ld. AR did not object to this proposition, which otherwise recommends itself to acceptance. 4. Under the circumstances, we only consider it fit and proper, as well as for the uniformity of procedure and consistency, th....