2017 (11) TMI 2018

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.... : Ms. R.Lalith, Advocate. ORDER Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the Commissioner of Income-tax (Appeals)-14, LTU, Bengaluru [CIT(A)], dated 30/01/2017 for the assessment year 201-13. 2. The revenue raised the following grounds of appeal: 1. The order of CIT(A) is opposed to the facts and law in so far as the below....

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....7 for the assessment year 2009-10 wherein, it has been held as under: "13. Ground of appeal No.5 is on the applicability of the provisions of section 115JB of the Act. This issue had come up before the coordinate bench in the case of assessee for asst. year 2005-06 in ITA No.305/Bang/2011 dated 18/06/2012 wherein it was held as follows: 7. We have heard rival submissions and cons....

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....he relevant paragraph is extracted below: "11. Ground of appeal No.3 relates to depreciation on leased assets to Kedia group of companies. This issue is only consequential in nature, as in the earlier years viz., 2008-09 and 2007-08, we allowed the claim vide order dated 13/07/2016 in Misc.Petn.Nos.42 & 43/Bang/2016 in ITA Nos.684/Bang/2012 & 813/Bang/2011. This ground of appeal is dismis....