2020 (1) TMI 1041

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....ia i/b. Ms. Namrata S. Kasale for the Respondent ORDER P.C. :- Heard learned Counsel for the parties. 2. This Appeal under Section 260A of the Income Tax Act, 1961 challenges the order of the Income Tax Appellate Tribunal (Tribunal) dated 23 September 2016. The Appeal pertains to the Assessment Year 2009-10. 3. The Appellant - Revenue has framed following questions as substantial qu....

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....able to be sustainable in the eyes of law, because the order is not erroneous or prejudicial to the interest of Revenue; without appreciating the fact that in akin circumstances on the issue of deduction u/s. 80P(2)(a)(i), the Hon'ble Apex Court has granted SLP to the Department in the cases of Pr. CIT vs. Goa PWD Staff Co-operative Credit, as reported in 73 taxmann.com 400(SC) and CIT vs. Sri Bil....

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....4. The learned Counsel for the Respondent places on record an order passed in ITXA No. 933 of 2017 by this Court in respect of the Respondent - Assessee for the Assessment Year 2010-11. The order reads thus :- "1. This appeal under Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 20th May, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). This appeal re....

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....o us that the respondent has in any manner breached Section 80P(2)(a) and (d) of the Act. (b) Thus, no substantial question of law arises for our consideration. Thus, not entertained. 4. Regarding question (b) :- (a) We find that the issue raised herein was a subject matter of consideration by this Court in Commissioner of Income Tax Vs. Shri Kulswami Co-op. Credit Socie....