2014 (2) TMI 556

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....khani, AR ORDER Per Shri N. S. Saini, Accountant Member: These are the appeals filed by the Revenue against separate orders of the CIT(A), Gandhinagar, Ahmedabad, both dated 06.12.2010 for Assessment Years 2004-05 and 2007-08. 2. In both the appeals of the Revenue, the common ground of appeal involved is that the Ld. CIT(A) erred in law and on facts in deleting the addition amounting t....

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....ashed the order passed u/s 263 of the Income Tax Act. Therefore the order of the Assessing Officer appealed against does not survive. 5. The Ld. DR very fairly conceded that as the order passed u/s 263 of the Act passed by Ld. CIT was quashed by the Tribunal in appeal filed by the assessee, the order passed by the Assessing Officer in pursuance of such order of the Ld. CIT does not survive. The....

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....ed ground no. 11- "11) The Learned Commissioner of Income Tax has directed that the expenditure on road overlay and renewal expenses should be thoroughly examined by the Assessing Officer. The appellant submits that no such expenditure is incurred or claimed by the appellant in AY 2004-05. On the facts and circumstances of the case the appellant prays that the order passed by the Learned Commis....

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.... road overlay and renewal expenses as laid down in the Agreement "Build-Own-Operate- Transfer" basis, whereby the expenses claimed under the road overlay has not been scrutinized." In response to this query, the assessee replied that the expenditure under the head road overlay and renewable expenses, the same has not been claimed in A.Y. 2004-05, relevant to previous year 01.04.2003 to 30.09.20....