TMI Blog2016 (9) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal placed reliance upon its order in respect of the same respondent assessee for the A.Y. 1997-98 reported as M. Pallonji & Co. (P) Ltd. Vs. Commissioner of Income Tax [2005 (9) TMI 238 - ITAT BOMBAY-J] and also on its order passed for A.Y. 1996-97. The Revenue does not dispute that the fact situation in the two earlier Assessment Years relied upon is identical to the facts in the subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is in respect of Assessment Year 200607. 2. The Revenue urges following questions of law for our consideration : (a) Whether on the facts and in the circumstances of the case, the Tribunal was correct in law, in allowing the claim of deduction u/s 80IA of the Income Tax Act, 1961 of ₹ 30,83,852/on the income generated from the Electric Plant even though the same was not allowable a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal placed reliance upon its order in respect of the same respondent assessee for the A.Y. 199798 reported as M. Pallonji Co. (P) Ltd. Vs. Commissioner of Income Tax 6 SOT 287 and also on its order passed for A.Y. 1996-97. The Revenue does not dispute that the fact situation in the two earlier Assessment Years relied upon is identical to the facts in the subject Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an identical fact situation in respect of orders passed for the Assessment Years 1997-98 and 1998-99 has accepted the same, the impugned order of the Tribunal is not assailable because it merely follows its earlier orders which has been accepted by the Revenue. Therefore, in the absence of any distinguishing features in the subject assessment year to that existing in A.Y. 1996-97 and 1997-98 being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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