2019 (2) TMI 645

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh Khandelwal ORDER PER SUSHMA CHOWLA, JM: The appeal filed by Revenue is against order of CIT(A)-7, Pune, dated 30.09.2016 relating to assessment year 2012-13 against order passed under section 143(3) of the Income-tax Act, 1961 (in short 'the Act'). 2. The Revenue has raised the following grounds of appeal:- 01. Whether on the facts and in the circumstances of the case and i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s squarely covered by the order of Tribunal in assessee's own case in earlier years. 4. The only issue raised in the present appeal filed by Revenue is against order of CIT(A) in holding the assessee to be eligible for claiming deduction under section 80IA(4) of the Act at Rs. 79,43,510/-. 5. The learned Departmental Representative for the Revenue fairly admitted that the issue has been deci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tribunal allowed the claim of assessee in assessment year 2009-10 in ITA No.820/PN/2013 vide order dated 09.05.2016, which was followed by the Tribunal itself in ITA No.1014/PUN/2015, relating to assessment year 2011-12, vide order dated 28.07.2017. The relevant findings of Tribunal are at pages 3 to 7 under paras 6 and 7 of the order dated 28.07.2017, in which findings of earlier order of Tribu....