2011 (3) TMI 1774

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....dent : Shri Saroj Kumar ORDER PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal of the Revenue, for assessment year 2002-03, is directed against the order of the ld. CIT(A)-III, Chennai, dated 26.2.2009. 2. The grounds raised in this appeal read as under: "1. The order of the learned CIT(A) is contrary to law and facts and circumstances of the case. 2.1 The Learned CI....

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....ring, it is prayed that the order of the learned CIT(A) may be set aside and that of the Assessing Officer restored." 3. We have considered the rival submissions and the material available on record. In this appeal, in effect, two issues have been raised, vide Ground No.2.1 and 2.2 and 3.1 and 3.2 respectively. 4. At the outset of the hearing, it was brought to our notice that both these iss....