TMI Blog2018 (12) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... inciple of merger would apply here and the assessment order would merge with the order passed by the Commissioner (Appeals). Reliance was placed upon the decision of this court in the case of Gujarat Enviro Protection & Infrastructure Ltd. v. Deputy Commissioner of Income Tax [2018 (2) TMI 1376 - GUJARAT HIGH COURT] wherein the court held that once the Commissioner (Appeals) allowed the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 20132 of 2018 - - - Dated:- 20-12-2018 - Ms. Harsha Devani And Dr. A. P. Thaker, JJ. Ms Vaibhavi K Parikh(3238) for the Petitioner. ORAL ORDER Harsha Devani, 1. Mr. Tushar Hemani, learned advocate for the petitioner has drawn the attention of the court to the reasons recorded for reopening the assessment, to submit that according to the Assessing Officer, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that the capital accounts of the partners was duly reflected in the schedules forming part of the balance sheet. It was submitted that the Assessing Officer in the assessment order disallowed the claim for exemption under section 10AA of the Act against which the petitioner went in appeal before the Commissioner (Appeals) who allowed such deduction. It was submitted that, therefore, this very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat Enviro Protection Infrastructure Ltd. v. Deputy Commissioner of Income Tax, (2018) 91 taxmann.com 186 (Gujarat), wherein the court held that once the Commissioner (Appeals) allowed the claim of deduction under section 80-IA(4) of the Act in its entirety, it would thereafter not be open for the Assessing Officer to reopen this very claim for possible disallowance or part thereof on some add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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