2019 (8) TMI 168

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.... Rahul Chaudhary and Mr. Avesh Chaudhary, Advocates. O R D E R 1. These are Revenue's appeals against the common impugned order dated 16th May 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos.843/DEL/2010 (Assessment Year 'AY' 2006-07), 2169/DEL/2011 (AY 2007-08), ITA No.2431/DEL/2011 (AY 2007-08) and ITA No.1470/DEL/2013 (AY 2008-09) respectively. 2. One of the issues urged....

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....elief Fund (2017) 81 taxman.com 396 (Bom) 4. On the facts of the present case, although the Assessee did not give the intimation at the time of filing the original returns, admittedly, the intimation was enclosed with the revised return filed by the Assessee. The Court accordingly does not find any error having been committed by the ITAT in holding this issue in favour of the Assessee. 5. A comm....

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....als) ['CIT (A)'] in his order dated 28th February 2011 for AY 2007-08. Consequently, the Court declines to frame any question on this issue. 7. The third issue which has been raised by the Revenue which is specific to AY 2008-09 is whether the ITAT was right in allowing depreciation in assets, the full cost of which was already allowed as application of income in earlier years, even though allowi....