2013 (3) TMI 853

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....appeal filed by the Revenue relates to the assessment year 2009-10. The appeal is directed against the order passed by the Commissioner of Income-tax(Appeals)-III at Chennai, dated 9-7-2012 and arises out of the assessment completed under section 143(3) of the Income-tax Act, 1961. 2. The only issue raised by the Revenue in the present appeal is that the Commissioner of Income-tax(Appeals) has er....