ITO, WARD 27(4) Vs. MANJUSHA AND ORS.

JUDGEMENT

(1.) THESE appeals filed by the revenue are directed against the order of the Commissioner of Income -tax (Appeals) -XXIV, New Delhi dated 26.05.2010 & 16.04.2010 for the assessment years 2005 -06 & 2006 -07 respectively. The assessee has also filed the appeal for assessment year 2005 -06 and filed cross objection for the assessment year 2006 -07.

(2.) First, we take up cross appeals for the assessment year 2005 -06 (ITA Nos. 3611/Del/2010 & 3700/Del./2010).

(3.) THE grounds of appeal taken by the revenue read as under: -