2015 (2) TMI 1345

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.... For the Revenue : Shri Abhishek Shukla For the Assessee : Shri A.P. Srivastava & Shri Sapan Usrethe ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: This appeal filed by the Assessing Officer, as also Cross Objection filed by the assessee, are directed against the order dated 27.07.2012 passed by the ld. CIT(A), Jabalpur in the matter of assessment under section 143(3) of the Income Tax A....

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....by us in assessee's own case for other assessment years. No distinguishing factors have been pointed out by the learned Departmental Representative. In this view of the matter, and respectfully following the said orders, we uphold the conclusion arrived at by the ld. Commissioner of Income Tax (Appeals) and decline to interfere in the matter. 5. In the result, the appeal of the Assessing Office....