2018 (3) TMI 1084

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....espondent : NR Ruchir Patel For Mr.D K.Puj, Advocate ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The appellant-revenue in these appeals under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") has challenged the common order dated 21.10.2016 made by the Income Tax Appellate Tribunal, Ahmedabad Bench "B" in ITA No.923/Ahd/2015 and ITA No.924/Ahd/2....

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.... D.K. Puj, learned advocate for the respondent in both the appeals. 3. The learned advocate for the respondent has drawn the attention of the court to the order dated 12.9.2017 passed by this court in the case of Principal Commissioner of Income Tax-5 v. Dhwani Mahendra Shah rendered in Tax Appeal No.674 of 2017, to submit that in an appeal arising out of the common order of the Tribunal, raisi....