2019 (8) TMI 1212

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....SHAH (1320) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J. B. PARDIWALA) 1. This tax appeal under Section260A of the Income Tax Act, 1961 [for short 'The Act, 1961'] is at the instance of the revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad 'C' Bench, Ahmedabad dated 13/12/2018 in the IT (SS)A No.112/AHD/2016 for the A.Y.2008-09.....

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....eneral Motors India Private Limited Vs. Deputy Commissioner of Income Tax reported in 354 ITR 244. So far as the second question as proposed by the revenue is concerned, Mr. Bhatt, the learned senior counsel appearing for the appellant invited our attention to the order passed by the Commissioner of Income-tax [Appeals], Ahmedabad, wherein, in para7 of the order, the following has been observed. ....