2015 (11) TMI 1872

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....min Yahya, A.M. This appeal by the assessee is directed against the order of learned CIT(Appeals)-I, Nagpur dated 19-12-2011 and pertains to assessment year 2006-07. 2. The issue raised is that the CIT(Appeals) erred in holding that the assessee is not eligible for deduction u/s 80IB of the I.T. Act 3. We have heard both the counsel and perused the records. At the outset in this case learned c....

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.... Hon'ble High Court. Learned CIT(Appeals) has not accepted the ITAT's decision on the ground that the Tribunal was not properly apprised of the facts. We find that since the facts are identical and in assessee's own case the Tribunal has decided the issue, judicial discipline mandates that we follow the order of the Tribunal. We further note that the Revenue has already filed appeal before the Hon....