2015 (9) TMI 1544

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.... the Respondent : Ms Meenakshi Sood, Advocate. ORDER 1. Allowed, subject to all just exceptions. 2. The applications stand disposed. 3. These appeals by the Revenue under Section 260A of the Income Tax Act, 1961 are directed against the order dated 30th September, 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos.1985, 2946 & 5399/Del/2013 for Assessment Years ('AY')....

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....tion of this Court to the observation in para 6 of the impugned order where the ITAT has noted the submission of the learned counsel for the Assessee that "even if some of the units of the assessee are closed, other units are certainly working ..." 6. In the considered view of the Court, there has been no occasion for the ITAT to seriously consider whether, for the AYs in question, there were a....

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....n for treating one part of the Quarry Development Expenditure pertaining to the removal of the over burden etc. at the mines which was utilized for capital works like laying of roads, stock yards crushed ramp etc. as capital expenditure whereas the rest of the expenditure was claimed as revenue expenditure. 9. The concurrent order of the CIT (A) as well as the ITAT on this aspect accepting the ....