2018 (3) TMI 588

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....r Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 5.3.2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 5.3.2015 is in respect of Assessment Year 2009-10. 2 Revenue urges the following question of law, for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in la....

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....(A) which had in turn followed its own order in respect of Respondent-Assessee for the Assessment Year 2008-09. It is submitted by Mr. Suresh Kumar that Revenue's Appeal for the Assessment Year 2008-09 was allowed by Tribunal by the order dated 11.10.2013 and the issue was restored to the CIT (A) for fresh consideration. Therefore, it is submitted the same should have been done for this Asses....

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....ed in respect of the question as proposed by the Revenue. 5. We find that in the impugned order dated 5.3.2015, no grievance has been made by the Revenue before the Tribunal of the order dated 15.2.2013 was passed by relying upon evidence which was not made available to the Assessing Officer as in the case of the order of the CIT(A) for the Assessment Year 2008-09. There is nothing on record to ....

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....tage of bed reserved for needy and poor people and necessary percentage of the gross revenue was transferred to Indigent Patients Fund. It is only after having reached an independent conclusion for the subject Assessment Year that the Respondent is entitled to Section 11 of the Act, does it further record that in the Appellant's own case for the Assessment Year 200809, exemption was allowed un....