2011 (9) TMI 1212

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.....S. Jayakumar, Advocate ORDER PER U.B.S. Bedi, J.M. This appeal of the Revenue is directed against the order passed by the ld. CIT(A), Tiruchirapalli dated 11.03.2011 relevant to the assessment year 2007-08, the Department besides challenging the deletion of addition of Rs. 24,69,447/- representing the rental income received by the society treating as business income, the Department has a....

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....t is concerned, the said issue is also covered by the decision of Hon'ble Punjab & Haryana High Court in the case of CIT v Simla Chandigarh Diocese Society (supra), against which, though SLP has been filed, but the same is pending before the Hon'ble Supreme Court. Therefore, the plea of the Department on both the issue is untenable, which may be dismissed. 3. The ld. DR relied upon the order of....

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....(A) has proceeded to consider modified Form 10 filed before it and by concluding in para 18 & 19, the ld. CIT(A) has allowed the relief to the assessee, which is reproduced as under: "18. Further the appellant argued that in accordance with the decision of the Punjab and Haryana High Court in the case of Commissioner of Income Tax vs. Simla Chandigarh Diocese Society [318 ITR 96], [227 CT....