2020 (11) TMI 378

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....ELLANT ORAL ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 This Tax Appeal is at the instance of the Revenue, being dissatisfied with the order passed by the Income Tax Appellate Tribunal, "B" Bench, Ahmedabad, in the ITA No.2439/Ahd/2017 for the A.Y.2013-14. 2 The Revenue has proposed the following substantial questions of law for the consideration of this Court: "[A] Whether on the fac....

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....ted in (2017) 83 Taxmann.com 366 (Gujarat) which are subject matter of further appeal before the Hon'ble Supreme Court and are pending? [C] Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in allowing benefit of accumulation of Rs. 21,14,70,257/- u/s.11(1)(2) of the Act and accumulation @15% of Rs. 10,01,66,877/- without appreciating the fac....