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2016 (9) TMI 1625 - AT - Income TaxDeduction u/s 80-IA in respect of new power plant - HELD THAT:- Since the finding which has restored ground no.3 for read-judication has already been set aside, therefore, there is nothing for this Bench to decide. This appeal on restitution [2012 (5) TMI 691 - ITAT AHMEDABAD] for ground no.3 has become redundant because Hon’ble High Court 2016 (8) TMI 413 - GUJARAT HIGH COURT has vacated the alleged restitution order. Therefore, we need not to record any finding and the order passed by the Tribunal stands restored.
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