TMI Blog2011 (9) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the Commissioner of Income-tax (Appeals), Aurangabad dated 03.8.2007, which in turn has arisen f rom an order passed by the Assessing Of f icer under sect ion 143(3) of the Income-tax Act , 1961 (in short the Act ), pertaining to the assessment year 2004-05. 2. The Ground of appeal raised by the Revenue in this appeal reads as follows: Whether on the facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue raised by the Revenue in assessee s own case for the assessment year 2003-04 has been decided against the Revenue by our co-ordinate Bench vide ITA No 1597/PN/07 dated 31.7.2009. We have considered the aforesaid aspect and have also perused the order of the Tribunal in the assessee s case for the assessment year 2003-04 (supra) and find that identical issue raised by the Revenue stands dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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