2019 (4) TMI 1311

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....A 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 order dated 06.08.2008, this appeal came to be....

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....e 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 2007. By a judgment and order of even date made in Tax Appeal No.....