The Tax PublishersITA No. 1282/Ahd/2017
2020 TaxPub(DT) 5214 (Sur-Trib)

INCOME TAX ACT, 1961

Section 147

Where CIT(A) allowed deduction under section 80-IB to assessee by following decision of Tribunal in assessee's own case for earlier assessment year on similar set of facts, the said order of the CIT(A) was to be confirmed.

Appeal CIT(A) - Order - CIT(A) allowed deduction under section 80-IB to assessee by followed deduction of Tribunal in assessee's own case for earlier assessment year -

AO reopened case of assessee for year under consideration on the ground that similar claim of deduction under section 80-IB was disallowed in an earlier assessment year, i.e., 2007-08. Accordingly, the AO in reassessment order disallowed deduction under section 80-IB to the assessee. However, CIT(A) allowed relief to the assessee by following the order of Tribunal for assessment year 2007-08. Aggrieved, Revenue was in appeal. Held: Considering the fact that on identical ground of appeal on similar set of facts, the assessee was allowed deduction under section 80-IB by Co-ordinate Bench of Tribunal. Further, following the said decision, the CIT(A) allowed relief to the assessee; therefore, the order of the CIT(A) allowing deduction under section 80-IB to the assessee, was confirmed.

Followed:Decision of Tribunal for assessment year 2007-08 in ITA No. 1667/AHD/2015 dt. 2-9-2015

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2007-08



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