I.T.O. Vs. SUJIT PANDEY

JUDGEMENT

(1.) THIS is an appeal filed by the revenue against the order of the learned Commissioner of Income -tax (Appeals), Durgapur in appeal no. 91/CIT(A)/DGP/2010 -11 dated 08/10/2012 for the assessment year 2008 -09.

(2.) SHRI Ravi Jain, learned CIT/DR represented on behalf of the revenue and None represented on behalf of the assessee.

(3.) WE have heard rival contentions and gone through the facts and circumstances of the case. At the outset, it is seen that Hon'ble Delhi High Court in the case of CIT Vs M/s. P.S. Jain & Co. in ITA No. 179/1991 dated 02.08.2010 has held as under: