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TMI Blog2016 (9) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... yan Saldana ORDER P.C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 28th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) : (i) The impugned order of the Tribunal extended the benefit of deduction under Section 80IA of the Act in respect of its Wind Mill Power project to the extent of Rs. 30.83 lakhs. The impugned 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-prosecution. Mr. Suresh Kumar further states that nothing is available to indicate that any steps were taken to restore the above appeal. (iii) In view of the fact that the Revenue has on 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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