2011 (1) TMI 1541

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..... al filed by the Revenue, for assessment year 2007- 08, is directed against the order passed by the Commissioner(Appeals)-III, at Chennai, dated 09.08.2010. The appeal arises out of the assessment completed u/s 143(3) of the Income-tax Act, 1961. 2. The only ground raised by the Revenue in this appeal is that the Commissioner(Appeals) has erred in deleting the disallowance of depreciation claime .....

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..... nal in assessee s own case for the earlier assessment years. As of now, the order of the Tribunal is binding on the Commissioner(Appeals) and is binding on this co-ordinate Bench, too. 5. In the facts and circumstances of the case, we find that this appeal filed by the Revenue is liable to be dismissed. 6. Order pronounced in the open court at the time of hearing on Thursday, the 13th of Jan .....

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