2018 (8) TMI 1425

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....NOURABLE Mr. JUSTICE AKIL KURESHI) Revenue has filed this appeal challenging the judgment of the Income Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short] dated 12th June 2015. Following substantial question of law was framed at the time of admission of the Appeal. "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in upholding t....

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....rlier years, the Tribunal has proceeded on the basis of the assessees own case in the previous years. The Tribunal has considered the fact that the issue is squarely covered by the decision of the Tribunal in assessees own case for previous years, the facts being exactly identical in the case on hand also. 7. It is required to be noted that there is a change in the method of accounting employed....