2014 (4) TMI 749

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..... dvocate. ORDER Issue notice. Mr. Kamal Sawhney, Sr. Standing Counsel accepts notice.   The assessee is aggrieved by an order of the ITAT dated 14.06.2013. The Tribunal had applied the reasoning indicated by this Court in a batch of appeals, i.e., ITA 309/2003, ITA 417/2003 and connected cases, which had held that the assessee had violated Section 11 (4) and 11 (4A) and was, therefore, no .....

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..... ction 11. Therefore, in paragraph 5.1 of the order of the Commissioner (Appeals) no findings were recorded with respect to the permissible heads of expenditure including depreciation. The Tribunal merely set aside the order of the CIT (A) having regard to the findings of this Court in the previous years. In these circumstances, the Court is of the opinion that the matter should be restored to the .....

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