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TMI Blog2019 (7) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... . Piyush Kaushik, Advocate O R D E R 1. The revenue is in appeal against an order dated 25th January, 2019 passed by the ITAT in ITA No. 732/Del/2016 for the Assessment Year (AY) 2010- 2011. 2. The ITAT while dismissing the Revenue‟s appeals against the decisions of the ITAT involving the same Assessee for AYs 2003-2004, 2004-2005, 2009-2010 in Commissioner of Income Tax-III & Ors. v. Shy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, this Court noted the submissions made on behalf of the Assessee that "the Revenue has accepted similar directions passed by the Tribunal for AYs 2010-2011 onwards." The reference was to the direction issued by the ITAT while rejecting the Revenue‟s appeal for AY 2003-2004 and 2004-2005 by the order dated 9th July, 2012 that the Assessing Officer (AO) should verify "whether in the subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed talk time has been accounted for and included in the receipt of the year in which the amount had lapsed and has forgone." 6. While reiterating the above direction for the AY in question i.e. 2010- 2011, this Court also directs the AO to verify whether the Assessee has declared "the revenue in respect of the expired pre-paid cards or not". 7. The appeal is accordingly dismissed with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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