2018 (7) TMI 2088

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....e impugned judgment and order passed by the learned Income Tax Appellate Tribunal "C" Bench, Ahmedabad, dated 01.02.2018, in I.TA. No.80/Ahd/2016, for the Assessment Year 2012-13, the Revenue has preferred the present Tax Appeal with the following proposed question of law: "Whether the Appellate Tribunal is correct in law and on facts in upholding the decision of the CIT(A) in deleting th....

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....ommissioner of Income-tax (Appeals). The learned CIT(A) allowed the appeal preferred by the assessee. The Revenue carried the matter before the Income-tax Appellate Tribunal and the learned ITAT, after following its earlier decision for earlier Assessment Years, i.e. 2009-10, 2010-11 and 2011-12, has dismissed the appeal preferred by the Revenue and has upheld the decision of the CIT(A) in dele....

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.... before the Hon'ble Supreme Court. Nothing is on record whether against the decision of the Division Bench of this Court in Tax Appeal No.779/2017 for A.Y. 2011-12, any appeal is preferred before the Hon'ble Supreme Court or not. Be that as it may, so far as this Court is concerned, the issue is concluded against the Revenue in view of the decision of the Division Bench of this Court in Ta....