9911796707
TMI Blog2011 (3) TMI 1774X X X X Extracts X X X X X X X X Extracts X X X X ..... BER: This appeal of the Revenue, for assessment year 2002-03, is directed against the order of the ld. CIT(A)-III, Chennai, dated 26.2.2009. 2. The grounds raised in this appeal read as under: 1. The order of the learned CIT(A) is contrary to law and facts and circumstances of the case. 2.1 The Learned CIT(A) erred in holding that the assessee is entitled for 100% depreciation on Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer restored. 3. We have considered the rival submissions and the material available on record. In this appeal, in effect, two issues have been raised, vide Ground No.2.1 and 2.2 and 3.1 and 3.2 respectively. 4. At the outset of the hearing, it was brought to our notice that both these issues stand covered by the decision of this Bench rendered in the assessee s own case for assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld.DR has fairly conceded that the issues stand covered in favour of the assessee by the Tribunal orders filed before us. Accordingly, we hold that both the issues stand covered in favour of the assessee and hence, respectfully following the Tribunal order in question, we dismiss the appeal of the Revenue. 5. In the result, the appeal of the Revenue stands dismissed. The order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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