2013 (7) TMI 954

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..... LLAIYA, AM For the Appellant: Shri G. Dayal For the Respondent : Shri Dinesh Vyas O R D E R PER BENCH: These two separate 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 .....

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..... ) has followed the order for A.Y. 1997- 98. The Ld. Counsel for the assessee further submitted that Revenue s appeal against the said order of the Ld. CIT(A) 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 .....

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