TMI Blog2018 (9) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of this Court in the case of Commissioner of Income Tax vs. Gujarat Industrial Development Corporation [2017 (7) TMI 811 - GUJARAT HIGH COURT], in the case of the very assessee, but with respect to the earlier assessment years as held that considering the objects and purpose for which the assessee-Corporation is established and constituted under the provisions of the Gujarat Industrial Developm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned common order dated 10.11.2017 passed by the learned Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench D in ITA No.427/Ahd./2017 for the Assessment Year : 2013-2014, ITA No.544/Ahd./2017 for the Assessment Year : 2013-2014, ITA No.2738/Ahd./2016 for the Assessment Year : 2012-2013 and ITA No.2700/Ahd./2016 for the Assessment Year : 2012- 2013, the Revenue has preferred the present Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shades back to the Assessing Officer in view of the applicability of Section 2(15) of the Act in place to uphold the decision of AO on merit? [ D] Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is justified in setting aside the issue of depreciation allowance for re-examination at the end of Assessing Officer in view of the applicability of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Advocate for the respondent Mr. B.S. Soparkar has pointed out that so far as this Court is concerned, the issues / questions raised in the present Appeals are concluded against the Department, in view of the decision of the Division Bench of this Court in the case of Commissioner of Income Tax vs. Gujarat Industrial Development Corporation in Tax Appeal No.380/2017 and allied Appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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