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TMI Blog2014 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the Revenue in support of this Appeal. 2. The Revenue is in Appeal against the order of the ITAT, Mumbai Bench dated 7th December 2011. 3. There are two questions raised and termed as substantial questions of law. They read as under :- "(A) Whether on the facts and in the circumstances of the case and in law the Hon'ble ITAT was right in remanding the matter to the AO to calcula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion, Mr Suresh Kumar strenuously urged that the Tribunal in paragraph 17 of the order under challenge while rejecting a ground taken by the Revenue, relied on the judgment of the Hon'ble Supreme Court in the case of M/s S.A. Builders Ltd., reported in (2007) 288 ITR 1 (SC).However, in an order passed by the Hon'ble Supreme Court in Special Leave to Appeal (Civil) No.71387140/12 dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in its order dated 11th December 2009. When the factual position was same as noted by the Tribunal it its own order in the very Assesee's case delivered on 9th June 2008 and when the Tribunal renders the same factual findings for the current Assessment Years, this question cannot be termed as a substantial question of law. No distinguishing feature was brought on record by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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