ACIT Vs. TUSHAR HARJIBHAI GHELANI

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) -II, Surat dated 04.07.2011 for Assessment Year 2006 -07.

(2.) THE sole ground of appeal taken by the Revenue reads as under: - -

(3.) ON appeal, the CIT(A) deleted the addition by observing as under: - -