LAWS(IT)-2014-5-107

ITO-13(2)(4), MUMBAI Vs. SAJJANKUMAR DIDWANI

Decided On May 28, 2014
Ito -13(2)(4), Mumbai Appellant
V/S
Sajjankumar Didwani Respondents

JUDGEMENT

(1.) THIS is a set of two Appeals being, i.e., cross appeals by the Revenue and the Assessee for the assessment year (A.Y.) 2009 -10 arising out of the Order by the Commissioner of Income Tax (Appeals) -24, Mumbai ('CIT(A)' for short) dated 08.10.2012, partly allowing the assessee's appeal contesting its assessment for the said year vide order u/s. 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 19.12.2011.

(2.) WE shall take up the two appeals in seriatim.

(3.) WE have heard the parties, and perused the material on record.