2012 (3) TMI 723

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....pondent : Shri Anil Chadha, CA. ORDER PER G.D.AGRAWAL, VP : This appeal by the Revenue is filed against the order of learned CIT(A)-XV, New Delhi dated 24th October, 2010 for the AY 2008-09. 2. The only ground raised by the Revenue in this appeal reads as under:- "Whether ld.CIT(A) was correct on facts and circumstances of the case and in law in deleting the disallowance of Rs.70....

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.... dated 28th September, 2010 (supra) rendered in assessee's own case. In the said order of the Tribunal, Delhi 'C' Bench has followed the decision of Hon'ble Jurisdictional High Court dated 3rd September, 2009 in ITA No.837 of 2009 in the case of CIT Vs. Sarda Motor Industrial Ltd. We reproduce the relevant extract of the aforesaid Tribunal order as follows:- "7.2 From the above, it is ver....