2016 (10) TMI 1417

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a with Mr. N.A. Kazi For the Respondent : Mr. Atul Jasani with Mr. P. C. Tripathi ORDER P.C.: These two Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the common order dated 13th September, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Years 2008-09 and 2009-10. 2 The Revenue urges the following identical questions of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in holding that the commercial and residential area were approved by the Pune Municipal Corporation through separate approvals?". 3 Re Question (a): (a) Mr. Malhotra, learned Counsel appearing for the Appellant-Revenue very fairly states that the impugned order of the Tribunal relied upon its earlier decision in respect of the Assessment Year 2007-08 dated 12th October, 2012. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rises 372 ITR 1. (b) In the above view, the question does not give rise to any substantial question of law. Hence, not entertained. 5 Re Question (c): (a) Mr. Malhotra, learned Counsel appearing for the Appellant states that an identical issue was raised by the Revenue in its appeal being Income Tax Appeal No. 1476 of 2012 filed fro the Tribunal's decision dated 25th April....