2013 (7) TMI 954

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..... e appeals by the Revenue are directed against two separate orders of the Ld. CIT(A)-6, Mumbai dt.15.3.2012 pertaining to A.Yrs. 2002-03 and 2005-06. As common issues are involved in both these appeals, they were heard together and disposed of by this common order for the sake of convenience and brevity. 2. In both the appeals, the Revenue has raised following grounds: "1. On the facts and in the .....

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..... pertaining to A.Y. 1997- 98 has been dismissed by the Tribunal vide ITA No. 6863/Mum/2011. 4. The Ld. Departmental Representative could not bring any contrary facts/decision on record. 5. We have carefully considered the submissions of the Ld. AR in the light of the decision of the Tribunal in assessee's own case for A.Y. 1997-98. We find force in the submissions of the Ld. Counsel that the Tri .....

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