2019 (4) TMI 1311

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....NT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. This appeal under section 260A of the Income Tax Act, 1961 arises out of the common order dated 15.06.2007 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "A" in IT(SS)A No.134/Ahd/2002 and IT(SS)A No.101/Ahd/2003. The present appeal is directed against the order passed by the Tribunal in IT(SS)A No.134/Ahd/2002. 2. By an orde....

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....sel for the appellant and Mr. B. S. Soparkar, learned advocate for the respondent. 4. It is an admitted position that the respondent-assessee is identically situated to the assessee in Tax Appeal No.108 of 2008 which arose out of the order passed by the Tribunal in IT(SS)A No.101/Ahd/2003. As noted earlier both the appeals came to be decided by the Tribunal by a common order dated 15th June 200....