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TMI Blog2016 (8) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri M.G. Patel, A.R. ORDER PER S.S. GODARA, J.M. This Revenue's appeal for assessment year 2009-10, arises from order of the CIT(A), Valsad dated 31.01.2013, passed in case No.CIT(A)/VLS/50/12-13, in proceedings under section 143(3) of the Income Tax Act, 1961; in short 'the Act'. 2. The Revenue's substantive pleadings raised in the instant appeal read as follows :- "1. On the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of application of mutuality as under :- "19. We have perused the assessment order, order of the CIT(A), submission of the Authorized Representative and heard the argument from both sides. The basic object of the company is to give treatment of effluent in the form of liquid and solid to prevent the pollution in Vapi Industrial area on the suggestion of the Hon'ble Gujarat High Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO is directed to verify the claim of the assessee whether any outsider is getting services or not from non-members, has to be taxed accordingly after giving full opportunity to the assessee. The assessee is also directed to cooperate with the A.O. and give all the evidences as required by the A.O. for his satisfaction. The revenue appeal on allowance of depreciation by the CIT(A) has no bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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