2011 (2) TMI 1567

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...., CA Department by: Sh. Stephen George, C.I.T.(D.R.) ORDER Shamim Yahya,  This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 19/10/2009 pertaining to assessment year 2006-07. 2. The first issue raised reads as under:- "On the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (A....

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....ed the decision of the tribunal in assessee's own case for the assessment year 2004-05 in ITA No. 3505 dated 24.4.2009. The tribunal had adjudicated the issue in assessment year 2005-06 as under:- "We have considered the rival submission, perused the material on record and have gone through the orders of the authorities below. We find that in assessment year 2004-05 also ground no. 1, 2, ....

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.... In the result, the appeal of the revenue is dismissed." 4. Since the facts in the present case are identical. Both the parties fairly agreed that the issue is covered in favour of the assessee by the decision of the Tribunal in earlier assessment years. Accordingly, we uphold the order of the Ld. Commissioner of Income Tax (Appeals) and decide the issue in favour of the assessee. 5. The ne....