Dcit Cc-6(3), Mumbai vs Pankaj K Shah Huf, Mumbai on 18 November, 2022
5. On the other hand the ld. Counsel for the assessee while relying on the
order of the ld. CIT(A) further submits that the Tribunal in the immediately
preceding year i.e. for the assessment year 2004-05 on the appeal filed by
the revenue in DCIT vs. Shri Jiten K. Shah in ITA No.716/Mum/2008 dated
20.5.2009 upheld the order of the ld. CIT(A) granting relief to the assessee
on all the above issues except in respect of disallowance made under the
head business promotion expenses and gifts. He also placed on record the
copy of the said order of the Tribunal. He, therefore, submits that all the
issues may be decided accordingly.