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TMI Blog2024 (10) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... mesh Kumar, Sr.D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as against the separate appellate orders both dated 17.01.2024 passed by the ADDL/JCIT (Appeals), Bhubaneswar arising out of the intimation orders passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2018-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat and therefore requested the outcome of the judgment in the above Tax Appeal No. 193 of 2024 will be binding on the assessee for the present Asst. Years 2018-19 and 2019-20 and thereby requested to dispose of the above appeals. 3. This Tribunal requested the Assessing Officer to verify the claim made in Form 8 and give his report to the Tribunal. In compliance the Assessing Officer report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law is pending before the Gujarat High Court in Tax Appeal No 193 of 2024 dated 18/03/2824, the provisions of section 158AB(1)(a) are squarely applicable in the case of the captioned assessee company while filing appeal before the Hon'ble Tribunal for the A.Υ.2018-19 6 Α.Υ.2019-20. 4. Recording the above statements of the assessee and the Ld. Assessing Officer, the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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