TMI Blog2017 (11) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... rs passed by the ITAT in the assessee's own case for the earlier assessment years 2008-09 to 2010-11. Under these circumstances, we do not find any reason to interfere with the order passed by the learned Commissioner of Income-tax (Appeals) and accordingly reject the grounds urged by the assessee. Applicability of the provisions of section 14A - Held that:- We are of the view that the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee submitted that the tax effect being less than ₹ 10 lakhs, the Department is bound by the circular issued by the Central Board of Direct Taxes and ought not to have preferred an appeal. At this juncture, the learned Departmental representative submitted that he has instructions from the Assessing Officer to state that the appellant i.e., Income-tax Officer, Ward-16(4), Hyderabad, seeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... square feet. In fact, the Assessing Officer relied upon the order of the Income-tax Appellate Tribunal in the assessee's own case for the assessment year 2008-09. For the same reasons, the learned Commissioner of Income-tax (Appeals) confirmed the order passed by the Assessing Officer and thus the assessee is in further appeal before the Tribunal. 4. At the time of hearing, the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, the provisions of section 14A read with rule 8D cannot be made applicable in view the expression in relation to income which does not form part of total income . The provisions of section 14A of the Act implies that earning of income in the year under consideration is a pre- requisite for application of the provisions of section 14A of the Act. The learned Departmental representative fairly a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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