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2012 (1) TMI 329

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....dent : Percy J. Pardiwalla & Vasanti B. Patel ORDER R. S. Syal (Accountant Member) First is the appeal by the Revenue arising out of the order passed by the CIT(A) on 27-10-2005 in relation to the assessment year 2002-03. 2. It is a recalled matter inasmuch as the earlier order passed by the Tribunal was subsequently recalled vide its order dated 06-08-2009 for the limited purpose of a....

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....ereinabove, we decide this issue against the assessee. 3. The other appeal is for A.Y. 2003-04 which has been filed by the Revenue arising out of the order passed by the CIT(A) on 15-01-2007. 4. It is common submission from both the sides that apart from filing this appeal in ITA No.2642/Mum/2007, the Revenue also filed another appeal which has been marked as ITA No.2702/Mum/2007 with identi....