2015 (3) TMI 1342

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.... Shri Vijay Mehta Shri Dharmesh Shah Respondent by: Dr. P. Danial ORDER N.K. Billaiya,   These three appeals by the assessee are preferred against three separate orders of the Ld. CIT(A)-40, Mumbai pertaining to assessment Growmore Leasing 2 & Inv. Ltd. years 2006-07, 2007-08 & 2010-11 respectively. All these appeals have common grounds of appeal, therefore, they were heard togeth....

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....d that the Ld. CIT(A) has followed the findings given in the case of Eminent Holdings Pvt. Ltd. We find that the Tribunal in the case of Eminent Holdings in ITA Nos. 2139, 2140 and 2141/Mum/2013 have followed the decision of the Tribunal given in common group case of Hitesh S. Mehta at para 2.3 of the order and restored the matter to the file of the Ld. CIT(A) for fresh adjudication. Respectfully ....

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....of the recipient (family members) in accordance with the method of accounting followed by them and as per the provisions of the law. Ground No. 4 is treated as allowed for statistical purpose. 7. Ground No. 5 relates to the computation of Book Profit u/s. 115JB of the Act. 8. In our considered opinion, this ground is consequential to our decision given for ground No. 4 (supra). This ground i....