STATE Vs. INCOME TAX OFFICER, WARD-4

JUDGEMENT

(1.) THESE appeals are directed against the order of the ld. CIT(A), Karnal dated 2.2.2012. In ITA No. 389/Chd./2012, Assessment year 2003 -04 the assessee has raised the following ground:

(2.) IN ITA No. 377/Chd./2012, Assessment year 2004 -05 the assessee has raised the following ground:

(3.) IT seems the appeal of the assessee was dismissed by the ld. CIT(A), Panchkula and the assessee preferred an appeal before the Tribunal. The Tribunal remanded the issue back to the file of Assessing officer in ITA No. 310/Chd./2008 and relevant para of the order has been extracted by the Assessing Officer in Assessment year 2004 -05 which is as under: