2017 (11) TMI 1860

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.... Bajaj, AR ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant assessment year is 2010-11. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-22, Mumbai and arises out of the order u/s 143(3) of the Income Tax Act 1961, (the 'Act'). 2. The sole ground raised by the Revenue in this appeal is that the Ld. CIT(A) erred in hol....

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....the AO, the assessee filed an appeal before the Ld. CIT(A). We find that the Ld. CIT(A) followed the decision of the ITAT in assessee's own case for the AY 2009-10 and allowed the appeal. 5. Before us, the Ld. DR relies on the order of the AO. On the other hand, the Ld. counsel of the assessee relies on the order of the Ld.CIT(A) and that of ITAT 'A' Bench in the case of the assessee for the AY....