2017 (6) TMI 1184

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....ER This appeal by the Revenue is directed against order of learned CIT(A) dated 25.11.2016 and pertains to assessment year 2008-2009.  2. Grounds of appeal read as under:- "On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in allowing relief to the assessee to the extent impugned in the grounds enumerated below: 1. On the facts ....

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....issue in favour of the assessee. Hence learned Counsel claimed that the learned CIT(A) has followed the order of the ITAT. Hence is submitted that there is no infirmity in the same. Learned Departmental Representative fairly agreed to this proposition.  4. Upon careful consideration, I note that this Tribunal in assessee's own case as above has held that the activity of the assessee cannot....