2012 (11) TMI 1300 - ITAT AHMEDABAD - Income Tax

Extract:
.......he assessment within those four corners. By adopting “yield method” which was apparently not the direction of the Tribunal, the AO had exceeded its jurisdiction, therefore we hereby hold that ld.CIT(A) has rightly held so. Resultantly, we hereby dismiss this ground of the Revenue. 6. As a result, Revenue’s appeal stands dismissed.