ITA Nos.406, 407 &739./Mds/2023 :- 16 -: credit for which the ld. CIT(A) has rightly directed the Assessing Officer as noted above. We find infirmity in the order of the ld. CIT(A) and accordingly, we dismiss the appeal of the Revenue. 18. To summarize the result, the appeals filed by the Department in ITAs 406, 407 & 739/CHNY/2023 for assessment years 2012-2013, 2013- 2014 & 2011-2012 stand dismissed. Order pronounced on 18th day of October, 2023, at Chennai. Sd/- Sd/- (मनोज कु मार अŤवाल) (MANOJ KUMAR AGGARWAL) लेखा सद˟ /ACCOUNTANT MEMBER (महावीर िसंह ) (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT चे᳖ई/Chennai ᳰदनांक/Dated:18.10.2023. KV आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ/CIT 4. िवभागीय ितिनिध/DR 5. गाडᭅ फाईल/GF