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TMI Blog2010 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of CIT(Appeals)- XXI, New Delhi, passed on 26.11.2007 in appeal no. 144/2006-07, and it pertains to assessment year 2004-05. The corresponding assessment order was made by the Income-tax Officer, Ward 18(4), New Delhi, on 7.12.2006 u/s 143(3) of the Income-tax Act, 1961. The only ground taken by the revenue is that on the facts and in the circumstances of the case, the ld. CIT(A) erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l) and CIT Vs. Kasturbhai Mayabhai Pvt. Ltd. in ITA No. 1991 of 2008 (Guj.). As against the aforesaid, the ld. DR submitted that in all these cases, the question was not decided on merits but appeal was not admitted on the ground that no substantial question of law arose. 2.1 The ld. counsel also placed on record the order of the Tribunal in the case of the assessee for assessment year 2001-02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese are in the case of Godrej Boyce Manufacturing Co. Ltd. Vs. DCIT 2010-TIOL-564-HC-MUM-IT dated 12.8.2010 and CIT Vs. Chemical Metalurgical Co. Ltd. in ITA No. 803 of 2008 dated 15.7.2008 (Del). 2.2 Having considered the decision of the Tribunal in assessee s own case, we think it fit to restore the matter to the file of the AO to pass a fresh order taking into account the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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