TMI Blog2019 (1) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... tent of provision in the books of account. Chapter XIV-A of the Income-tax Act deals with the provision for avoiding repetitive appeals. It has only one section 158A which contains a procedure when assessee claims that identical question of law is pending before High Court or Supreme Court. In the instant case the assessee wants to keep the matter alive till the decision of the Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-14 involve common issue. These are, therefore, clubbed for disposal by this consolidated order for the sake of convenience. 2. The only ground raised by the assessee in these appeals is against restricting the deduction u/s. 36(1)(viia) to the extent of provision in the books of account. 3. At the outset, Ld. AR submitted that similar issue has been decided against the assessee by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. In the instant case the assessee wants to keep the matter alive till the decision of the Hon'ble High Court on the said issue. We, therefore, admit, in terms of sec. 158A(3), that the question of law arising in the instant appeal, is identical with the question of law stated to be pending before the Hon'ble High Court. Resultantly the appeals of the assessee are dismissed as per sec. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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