2018 (9) TMI 1096

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....H AND MR A.Y. KOGJE, JJ. For The Petitioner : MRS MAUNA M BHATT(174) For The Respondent : MR B S SOPARKAR (6851) COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Feeling aggrieved and dissatisfied by the impugned common order dated 10.11.2017 passed by the learned Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'D' in ITA No.427/Ahd./2017 for the Assessment Year : ....

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....) of the Act? [C] Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is justified in setting aside the issue of addition of Rs. 1365,83,14,363/- made on account of premium on land and shades back to the Assessing Officer in view of the applicability of Section 2(15) of the Act in place to uphold the decision of AO on merit? [D] Whether on....

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....is justified in setting aside the issue of disallowance in respect of unpaid leave encashment to the Assessing Officer in view of the applicability of Section 2(15) of the Act in place to uphold the decision of CIT(A) on merits?" 2. Learned Advocate for the respondent Mr. B.S. Soparkar has pointed out that so far as this Court is concerned, the issues / questions raised in the present Appeals a....