2021 (2) TMI 633

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....) in treating the income from license fees of canteen amounting to Rs. 5,49,43,957/- as business income. 3. The fact in brief is that the issue in appeal was adjudicated by the Coordinate Bench of the ITAT vide ITA No. 1493/Ahd/2018 dated 19th Feb, 2018. Subsequently, the revenue has filed Miscellaneous Application stating that vide aforesaid order inadvertently the appeal of the revenue was dismissed considering decision of its own in assessee's own case of assessment years 2012-13 and 2013-14 vide ITA No. 507/Ahd/2016 and 2690/Ahd/2017. It is submitted that the issue in the appeal in the earlier year vide aforesaid order of the ITAT was adjudicated in favour of the Revenue. The Co-ordinate Bench of the ITAT has allowed the Miscella....

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....dated 24.01.2013, passed in assessee's own case for the assessment year 2005-06 wherein the Tribunal has held an under:- "8. We have considered rival submission find have perused the orders of the authorities below and the judgment cited by the learned counsel of the assessee. First, we discuss regarding the applicability of judgment of Hon'ble Punjab and Haryana High Court relied on by the learned counsel of the assessee. In that case, a finding is given that the rental of the premises was fixed and it did not change with the change of occupants and if way deducted from the wages of the employee or employees occupying the premises. It cannot be shown by the learned counsel of the assessee in the present case that these fac....