TMI Blog2020 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... o section 2(15) ? - HELD THAT:- We need not adjudicate these appeals on merit as the substantial questions of law as proposed are no longer res integra in view of the decision of this High Court in the case of Ahmedabad Urban Development Authority vs. Assistant Commissioner of Income Tax, [ 2017 (5) TMI 1468 - GUJARAT HIGH COURT] - We take notice of the fact that in the common judgment delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instance of revenue and is directed against the order passed by the Income Tax Appellate Tribunal, B Bench Ahmedabad dated 18.12.2019 in the ITA No.2392/Ahd/2017 for A.Y.2012-13. 3 The connected tax appeals are for different assessment years. The assessee in all the Tax Appeals remains common viz. Rajkot Urban Development Authority. 4 The revenue has proposed the following substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in deleting the addition of ₹ 8,43,711/- by not appreciating that the addition to fixed assets has already been allowed in earlier years as application of income which amounts to double deduction? [D] Whether on the facts and circumstances of the case and in law, the Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls on merit as the substantial questions of law as proposed are no longer res integra in view of the decision of this High Court in the case of Ahmedabad Urban Development Authority vs. Assistant Commissioner of Income Tax, reported in 396 ITR 323. We take notice of the fact that in the common judgment delivered by the appellate Tribunal for different assessment years, the Tribunal has placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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