TMI Blog2014 (11) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... Y PAL RAO AND SHRI N.K. BILLAIYA, JJ. Appellant by: Shri Manjunath Swamy Respondent by: Shri Jitendra Sanghavi ORDER N.K. BILLAIYA, J. This appeal by the Revenue is directed against the order of the Ld. CIT(A)-21, Mumbai dt.10.5.2012 pertaining to A.Y.2009-10. 2. The grievances of the Revenue read as under: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance made by the AO on monitoring and community development expenses amounting to ₹ 4,32,84,790/-. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the disallowance made by the AO on meter replacement expenses amounting to ₹ 27,17,04,626/- treating the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive fairly conceded to this. 5. We have carefully perused the orders of the authorities below and the decision of the Tribunal/High Court brought on record in assessee s own case for earlier years. 6. The grievance raised vide ground No. 1 has been decided by the Tribunal in assessee s own case in earlier years starting from A.Y. 1999- 2000 to 2008-09 and by the Hon ble Jurisdictional High Court from A.Y. 2001-02 to 2007-08. 6.1. We have carefully perused the decisions brought to our notice in A.Y. 2008-09. The Tribunal in ITA No. 5039/M/2011 4419/M/11 has considered this issue at para-6 of its order and at para-7 following the decisions of the Tribunal in earlier years has deleted the addition. Respectfully following the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at para-12 of its order and para-13 the Tribunal has followed the decisions of the earlier years and dismissed the ground raised by the Revenue. Respectfully following the decision of the Co ordinate Bench, this ground raised by the Revenue is dismissed. 10. Grievance raised vide ground No. 5 has been decided by the Tribunal from A.Yrs 2001-02 to 2008-09 and by the Hon ble High Court from A.Y. 2001-02 to 2007-08. 10.1. We have considered the decision of the Tribunal for A.Y. 2008-09. We find that this issue has been considered by the Tribunal at para-14 of its order and at para-15 the Tribunal has followed the decision for earlier years and has dismissed the ground raised by the Revenue. Respectfully following the decision of the Co o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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