TMI Blog2015 (7) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... de the appeal to the file of the AO, we find the need for dismissing the arguments of the Ld DR. - Decided in favour of assessee. - I.T.A. No. 5288/M/2012, I.T.A. No. 5468/M/2012 - - - Dated:- 29-7-2015 - SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessee by : Shri Hiro Rai, Revenue by : Smt. S. Padmaja, Sr. AR O R D E R PER D. KARUNAKARA RAO, AM: The captioned cross appeals relate to the assessment year 2009-2010 are filed against the order of the CIT (A)-9, Mumbai dated 5.6.2012. Since, the issues raised in both the appeals are connected, therefore, for the sake of convenience, they are clubbed, heard combinedly and disposed of in this consolidated order. Appeal wise adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record. Referring to the Tribunal‟s order for AY 2006-07, copy of which is placed at page 1 of the citations paper boo, Ld Counsel for the assessee submitted that vide para 10 of the said order of the Tribunal, the AO was directed to accept the income from house property declared by the assessee adopting the municipal rateable value as ALV of the property. Further, informing that the matter was carried to the Hon‟ble Bombay High Court, Ld Counsel for the assessee brought our attention to page 22 of the said paper book wherein the ratio relating to the adopting of the municipal rateable value as ALV of the property was questioned in the substantial question of law (a)‟ and mentioned that the substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were again decided in favour of the assessee vide order dated 29.1.2014 in ITA Nos.6104 and 6578/M/2011 and the contents of para 6 of the said Tribunal‟s order are relevant in this regard, which read as under: 6. We have carefully perused the orders of the lower authorities and the orders of the Tribunal in assessee‟s own case. We find force in the contention of the Ld AR. The issue is fully covered in favour of the assessee by the decision of the Tribunal in the assessee‟s own case as mentioned hereinabove. We find that in ITA No.4088/M/10 and 4657/M/2011 for AY 2006-07, the Tribunal at para 10 on page 8 has held as under: In our opinion, the similar issue as involved in the present case thus, has been decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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