2013 (10) TMI 525

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....ated 30.11.2012 of CIT (A)-XXI, New Delhi pertaining to 2009-10 assessment year on the following grounds:-    "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing depreciation as application of income as the assessee trust has already claimed as application of income at the time of addition to fixed assets.    2. The appellant....

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....T vs Vishwa Jagriti Mission 2012-TIOL-271-HC-DEL-IT had also been relied upon. Since the present appeal has been filed by the department, Ld. Sr. DR was required to address the issue. Mr. Vivek Kumar, Sr. DR placed reliance on the assessment order. A perusal of the impugned order shows that the CIT (A) had relied upon the assessee's own case for 2007-08 assessment year rendered by the ITAT on 09.1....