2017 (5) TMI 1601

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.... J Shah, Advocate ORAL JUDGMENT (PER : HONOURABLE Mr. JUSTICE M.R. SHAH) 1. As common question of law and facts arise in this group of Appeals, and as such arising out of the impugned common judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad with respect to the same assessee, but for different assessment years, all these appeals are decided and disposed of together ....

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....appearing on behalf of the Revenue and learned advocate Mr. Manish J Shah appearing on behalf of the respondent-assessee. 4. At the outset, it is required to be noted and it is not in dispute that the Assessing Officer levied/imposed penalty under Section 271 [1](c) of the Act on the basis of additions made and denied the deduction under Section 80IA of the Act to the assessee. It is not in dis....