IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.377/LKW/2016 Assessment Year: 2011-12 Dy. Commissioner of Income v. JIL Information Tax, Circle-3 Technology Limited Shri P. K. Dey, JCIT, Range-3, 54, JA Annexe, Basant Lucknow. Lok, Vasant Vihar, New Delhi.

PAN:AAACJ8827B (Appellant) (Respondent)

ITA No.336/LKW/2016 Assessment Year: 2011-12 JIL Information Technology v. JCIT Commissioner of Limited Income Tax Range-III

54, JA Annexe, Basant Lok, Central Revenue Building, Vasant Vihar, New Delhi. Lucknow.

PAN:AAACJ8827B (Appellant) (Respondent)

Appellant by: Shri B. P. Yadav, Advocate Respondent by: Shri Sanjay Kumar, CIT(DR)

O R D E R

PER ANADEE NATH MISSHRA, A.M.:

(A). These cross appeals vide I.T.A. No.377/LKW/2016 and ITA. No.336/LKW/2016 have been filed by Revenue and the assessee, respectively; for assessment year 2011-12 against impugned appellate order dated 29.02.2016 of Ld. Commissioner of Income Tax (Appeals) -1, Lucknow [“CIT(A)”, for short]. The grounds of appeal are as under:

ITA.NO. 377/LKW/2016

1. The Ld. CIT(A)-1, Lucknow erred in law and on facts in giving relief of