TMI Blog2013 (2) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... an Appeal by the Revenue arising out of the Order by the Commissioner of Income Tax (Appeals)-41, Mumbai ( CIT(A) for short) dated 12.05.2011, partly allowing the assessee s appeal contesting its assessment for the assessment year (A.Y.) 2008-09 u/s.143(3) of the Income Tax Act, 1961 ( the Act hereinafter) vide order dated 05.05.2010. 2.1 The assessee, a partnership firm, is in the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal. 3. Before us, at the very outset, claiming the matter to be covered, the ld. AR, the assessee s counsel, adverted to the order by the tribunal in the assessee s own case for AY 2007-08 (in ITA No. 5293/Mum/2010 dated 20/10/2011, copy on record) wherein it had, following a series of decisions by the tribunal in the assessee s own case, as for the A.Ys 2002-03 to 2004-05 (dated 16/5/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, restricting the disallowance to 25% thereof. In view thereof, with no distinguishing feature being brought to our notice by the Revenue, we, respectfully following the same, decide likewise. In fact, the ld. CIT(A) having himself restricted the disallowance to the same ratio, no interference at our end is called for. We decide accordingly. 5. In the result, the appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|