2010 (3) TMI 1085

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..... Shah. O R D E R Per J. Sudhakar Reddy, A.M. Both these appeals are filed by the Revenue and are directed against separate orders of the CIT(Appeals)-XXX, Mumbai dated 12-09-2008 for assessment year 2003-04 and dated16-09-2008 for assessment year 2005-06. As the issue arising in both these appeals is common, for the sake of convenience, they are heard together and disposed of by way of this comm .....

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..... ssessment order had decided the issue in favour of the assessee. The present appeal for the assessment year 2003-04 is on a reassessment order. In ITA No. 1894/Mum/2008 for the assessment year 2004-05 order dated 29-07-2009 and in ITA Nos. 2838, 2839 & 2840/Mum/2006 order dated 18th Sept., 2008 the Tribunal had decided the issue in favour of the assessee. Respectfully following the same, we uphold .....

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