ITO, WARD-3(2)(4),, AHMEDABAD vs. SHRI ASHOK VADILAL PATEL,, AHMEDABAD

Admittedly, the decision rendered by the ITAT in the own case of the assessee as discussed above is binding on us. Therefore we have no other alternate except to follow the order as discussed aforesaid. Accordingly, we hold that the appeal preferred by the revenue is devoid of any merit and thus liable to dismissed.

In the result the appeal filed by the Revenue is dismissed.