, IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI . . , , , BEFORE SHRI P.M. JAGTAP , ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEM BER . / ITA NO. 8612 / MUM./ 2010 ( / ASSESSMENT YEAR : 20 07 08 ) DY . COMMISSIONER OF INCOME TAX CIRCLE 2 1 (2), C 10, BANDRA KURLA COMPLEX, BANDRA, MUMBAI 400 051 .. / APPELLANT V/S M/S. VAMAN ESTATE 501 503 , TRADE AVENUE SUREN ROAD, OFF WESTERN EXPRESS HIGHWAY, ANDHERI (E), MUMBAI 400 093 .... / RESPONDENT . / PERMANENT ACCOUNT NUMBER AAAFV5314L / REVENUE BY : MR. RAVI PRAKASH / ASSESSEE BY : MR. VIJAY MEHTA / DATE OF HEARING 05 . 1 2 .2013 / DATE OF ORDER 11.12.2013 / ORDER , / PER AMIT SHUKLA , J.M. THE PRESENT APPEAL HA S BE EN PREFERRED BY THE REVENUE CHALLENGING THE IMPUGNED ORDER DATED 16 TH SEPTEMBER 2010 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) 3 2 , MUMBAI, FOR THE QUANTUM OF ASSESSMENT PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE