IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.90/COCH/2009 ASSESSMENT YEAR:2005-06 THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, CALICUT. VS. SHRI K.P. AMEER, SITH UJA, EMS ROAD, KANNUR. PA NO.AITPA 1438 K (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI S.C.SONKAR,CIT.,DR RESPONDENT BY SHRI MATHEW JOSEPH,CA O R D E R PER N.VIJAYAKUMARAN,J.M: THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(APPEALS)-I,KOCHI, DATED 13-11- 2008. THE ASSESSMENT YEAR INVOLVED IS 2005-06. 2. THE FIRST ISSUE IS ON THE DELETION OF ADDITION O F ERROR: UNDEFINED OFFENDING COMMAND: RUPEE STACK: / INDIAN