2012 (5) TMI 716

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... N Soparkar, Sr. Adv. ORDER PER SHRI A. K. GARODIA, AM:- This is revenue's appeal directed against the order of Ld. CIT(A) XI, Ahmedabad dated 23.10.2011 for the assessment year 2008-09. The grounds raised by the revenue are as under: "1. The Ld. Commissioner of Income tax (A) has erred in law and on facts in deleting the disallowance of the Assessee's claim of exemption of R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... favour of the assessee by the tribunal order in assessee's own case for the assessment year 2002-03, no interference is called for in the order of Ld. CIT(A) in the present year also. He further submitted that against this order of the tribunal, appeal was filed by the revenue before the Hon'ble Gujarat High Court and the same was dismissed by the Hon'ble Gujarat High Court in tax appeal No.742/2....