2012 (4) TMI 651

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....N.Soparkar, Sr.Advocate with Mrs Swati Soparkar with Ms Bhoomi M.Thakore Oral Order Per : Mr. Bhaskarbhatt acharya This Appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the Revenue and is directed against the order dated 31st August 2009 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'A' in I.T.A. No.89/Ahd/2001 for the Assessment Year 1994-95, ....

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....ribunal below that the issue involved stood covered in favour of the assessee by the decision of the Tribunal in assessee's own case in I.T.A. No.3232/Ahd/1996 for the Assessment Year 1990-91 vide order dated 5th May 2005 and the same was followed in assessee's own case in I.T.A. No.936/Ahd/1999 for the Assessment Year 1992-93 vide order dated 12th July 2005. The Tribunal followed the sam....

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....ute the contention of the assessee that no opportunity was allowed to the assessee to furnish certificate of specified authority as envisaged under Section 72A(2)(ii) and for the purpose of Sick Industrial Companies (Special Provision) Act, 1985, and in such circumstances, the Tribunal was of the view that interest of justice demanded that the matter should be referred back to the file of the Asse....