2013 (9) TMI 1070
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....he Appellant JUDGMENT ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. As common question of law and facts arise in this group of appeals, they are disposed of by this common judgment and order. 2.0. Tax Appeal No. 977 of 2009 has been preferred by the appellant revenue challenging the order dated 19.10.2007 passed by the learned Income Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as the "ITAT") passed in ITA No. 2318/AHD/2007 for by which, the learned ITAT had dismissed the said appeal preferred by the revenue solely on the ground of low tax effect. 2.1. Tax Appeal No.170 of 2010 has been preferred by the appellant revenue challenging the order dated 7.8.2009 passed by the learned ITAT in ITA No. 325/Ahd/2005....
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....d 30.6.2008 passed by the learned ITAT in ITA No. 3437/Ahd/2002 for assessment year 199394, by which, the learned Tribunal has dismissed the said appeal preferred by the revenue on the ground on low tax effect. 2.7. Tax Appeal No.1271 of 2010 has been preferred by the appellant revenue challenging the order dated 29.4.2009 passed by the learned ITAT in ITA No. 2385/Ahd/2007 for assessment year 200304, by which, the learned Tribunal has dismissed the said appeal preferred by the revenue on the ground of low tax effect. 3.0. In all these appeals following substantial question of law arise to be considered. "Whether the Appellate Tribunal is right in law and on facts in dismissing the Tax Appeal of the revenue on the ground of low tax effec....
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....and other allied appeals as well as recent decision of this Court in Tax Appeal No. 735 of 2013 and other allied matters. Making above submissions and relying upon the above decisions, it is requested to quash and set aside the impugned orders passed by the learned ITAT and remand the same to the learned Tribunal to decide the said appeals afresh in accordance with law and on merits. 6.0. Learned counsel for the respective assessee are not in a position to dispute the above. They are also not in a position to dispute that a question raised in the present appeals is squarely covered by the decision of this Court in Tax Appeal No. 1601 of 2003 and other allied appeals as well as recent decision of this Court in Tax Appeal No. 735 of 2013 and....