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| The Tax Publishers2020 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.
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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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