TaxTMI 
TaxTMI 
TaxTMI 
2015 (3) TMI 1415
X X X X Extracts X X X X
X X X X Extracts X X X X
....MEMBER : This appeal by the Revenue is directed against the order of the Ld.Commissioner of Income Tax(Appeals)-Valsad ('CIT(A)' in short) dated 31/05/2011 pertaining to Assessment Year (AY) 2002-03. The Revenue has raised the following grounds of appeal:- 1. On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in deleting the addition of Rs.18,41,107/- made on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....his, the assessee filed an appeal before the ld.CIT(A), who after considering the submissions of the assessee and following the earlier order passed in AYs 2007-08, 2008-09 allowed the appeal. Aggrieved by the order of the ld.CIT(A), now the Revenue is in appeal before us. 3. It is pointed out by the ld.CIT-DR that the ld.CIT(A) has noted in the order that the issue has been decided in favour of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he AO that reads as under:- "8. On consideration of the facts of the case it is clear that earlier the issue was decided against the assessee by ITAT Ahmedabad Bench in the case of the assessee itself, copies of the same are filed in the paper book. The authorities below have gone by the findings given against the assessee in the earlier years and confirmed the addition on this issue. Therefore,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oth the parties that the matter requires reconsideration in the light of the above decisions. We accordingly, set aside the orders of the authorities below and restore this issue to the file of the AO for reconsideration of the same in the light of the above decisions cited by the learned Counsel for the assessee. The AO shall also verify the details filed by the assessee on this issue and shall p....