2014 (9) TMI 1165

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....The Respondent : Shri P. K. Kapoor, C.A. ORDER PER A. K. GARODIA, A.M. This is Revenue's appeal directed against the order passed by learned CIT(A)-II, Kanpur, dated 28/02/2014 for the assessment year 2010-2011. 2. In this appeal, the Revenue has raised the following grounds: "1. That the Commissioner of Income Tax (Appeals) has erred in law and on facts in directing the A.O t....

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....he Act. 4. As against this, Learned A.R. of the assessee supported the order of learned CIT(A). He also submitted that this issue is covered in favour of the assessee by the Tribunal decision in assessee's own case for assessment year 2009-2010 in I.T.A. No.501/Lkw/2012 dated 13/06/2014. He submitted copy of this Tribunal decision which is available on page No. 14 to 16 of the paper book. 5.....