2017 (1) TMI 1861

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....tt, Advocate For The Opponent : Mr Rk Patel, Caveator ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and order dated 15.03.2016 passed by the learned Income Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as "Tribunal") in ITA No.1129/Ahd/2011 for AY 2007-08, the Revenue has preferred the present Tax App....

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....ent year, the question is answered against the Revenue. It is not in dispute that while passing the impugned order the learned Tribunal has relied upon its earlier order passed with respect to the preceding year in the case of very assessee. The decision of the learned Tribunal in the earlier preceding year, upon which the reliance has been placed by the learned Tribunal has been confirmed by the ....