2019 (2) TMI 645

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....LA, 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 in law, the Ld. Commissioner of Income Tax (Appeals) ....

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....n 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 decided by the Tribunal. 6. We have heard the rival contentions and perused....

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....o.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 Tribunal are reproduced. For the sake of brevity, we are not reproducing the find....