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2023 (1) TMI 215 - AT - Income TaxMAT computation u/s 115JB - “provision for additional liability relating to prior” as added back to normal income but the same was not added back u/s. 115JB - CIT(A) while deciding the issue in favour of the assessee noted that identical issue arose in assessee’s case in A.Y. 2012-13 and deleted the addition made by A.O. - HELD THAT:- We find that Ld. CIT(A) while deciding the issue in favour of the assessee had followed the order of his predecessor for A.Y. 2012-13. We further find that against the order of Ld. CIT(A) for A.Y. 2012-13 Revenue had preferred appeal before the Tribunal. The Tribunal vide order [2018 (12) TMI 279 - ITAT DELHI] had dismissed the appeal of the Revenue. Before us, Revenue has not placed any distinguishing facts in the case of the assessee and that in the year under consideration and that for earlier years nor has placed any material to demonstrate that the order of Tribunal in assessee’s own case for A.Y. 2012-13 has been set aside/ stayed or overruled by higher judicial forum. In view of the aforesaid facts we find no reason to interfere with the order of Ld. CIT(A) and thus the grounds of Revenue dismissed.
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