2013 (8) TMI 947

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..... Sharma, Sr.DR. ORDER PER G.D.AGRAWAL, VP : These appeals by the assessee are directed against the order of learned CIT(A)-IX, New Delhi dated 14th September, 2011 for the AY 2002-03, 2006-07 & 2007-08. 2. The common grounds raised in all these three years read as under:- "1. That on the facts and circumstances of the case, the ld.CIT(A) has erred in confirming the reduction of loss declar .....

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..... r rescind any of the grounds mentioned hereinabove." 3. We have heard both the parties and perused the material placed before us. We find this issue to be covered in favour of the assessee by the decision of ITAT in assessee's own case for AY 2004-05 & 2005- 06 vide ITA No.2889 & 2890/Del/2009 wherein the ITAT held as under:- "7. In the light of view taken by the Hon'ble Apex Court that 'Goodwil .....

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