The cross appeals filed by assessee and Revenue are against order of JCIT(OSD), New Delhi dated 16.12.2011 relating to assessment year 2008-09 against the order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2. The present cross appeals filed by the assessee and Revenue were heard together and are being disposed off by this consolidated order for the sake of convenience.

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