2018 (10) TMI 785

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..... ondent : Shri S.L. Janardhanan, CA ORDER PER A. MOHAN ALANKAMONY, AM:- These appeals by the Revenue are directed against the order passed by the learned Commissioner of Income Tax (Appeals)-17, dated 30.06.2017 in ITA Nos.46,47,54 to 61,88 to 93,&/16-17/CIT(A)-17 for the assessment year 2009-10 passed U/s.250(6) r.w.s. 201/201(1A) of the Act. 2. The Revenue has raised three identical grounds i .....

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..... n the decision of the Hon'ble Gujarat High Court in the case M.R. Shah J, S.H. Vora J 201, 201(3) vide order dated 5th February 2016 (Date of publication 28.02.2016) held that since the appellant had filed the returns in time, the demand which has been raised beyond 4 years is invalid. Since the Ld.CIT(A) has only followed the ratio laid down by the Hon'ble Gujarat High Court, we do not find it ne .....

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