2023 (2) TMI 1190

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....ondent : Shri Mehul Ranpura, A.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the Revenue is directed against the order dated 19.01.2018 passed by the passed by the Commissioner of Income Tax (Appeals) - 11, Ahmedabad (the CIT(A)), arising out of the assessment order dated 16.03.2015 passed by the Learned DCIT, Central Circle-2, Rajkot under section 143(3) r.w.....

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....e on record and also carefully considered the judgment passed by the Co-ordinate Bench in assessee's own case in appeal preferred by Revenue in ITA No. 209/Rjt/2015 for A.Y. 2011-12. The identical issue has been considered by the Co-ordinate Bench in the said judgment, the relevant observation whereof is as follows:- "11. We have given a thoughtful consideration to the underlying facts in....