TMI Blog2011 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by the Revenue are directed against the two separate orders dated 30.12.2009 passed by the ld. CIT(A) for the assessment years 1998-99 and 1999-2000. Since facts are identical and issue involves is common, both these appeals are disposed of by this common order, for the sake of convenience. ITA No. 4718/Mum/2010 (AY-1998-99) 2. Briefly stated facts of the case are that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44A on entire refund amount so determined after allowing the MAT credit to the appellant company subject to verification of the correctness of the amount credited as per record of the appellant company and accordingly allowed the appeal. 3. Being aggrieved by the order of the ld.CIT(A), the Revenue is in appeal before us taking the following effective ground :- 1. On the facts and in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 145 (Del), (3) CIT V/s Aban Lloyd Chiles Offshore Ltd. (2010) 187 Taxman 51 (Mad) and (4) DCIT V/s M/s Ajanta Offset and Packaging Ltd in ITA No.3037/Del/2005 (AY-2001-02) dated 15.2.2008. 5. Having carefully heard the submissions of the rival parties and perusing the material available on record we find that the issue involved in the present appeal is no more resintegra and is covered in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. Accordingly, the grounds taken by the Revenue are rejected. ITA No. 4719/Mum/2010 (AY-1999-2000) 6. At the time of hearing, both the parties have agreed that the facts of this case and the facts of the case for the assessment year 1998-99 are identical, therefore, the plea taken by them for the said assessment year may be considered while deciding the present appeal. 7. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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