9911796707
TMI Blog2014 (6) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... date of application for Factory license was not emerging from the record, the matter is bound to be remitted back to the AO for verification of such fact and to decide the assessee’s case on the basis of findings given in the judgment – thus, the order is recalled and Registry is directed to fix the hearing of the appeal in due course – Decided in favour of Revenue. - MA No.201/Ahd/2013, I.T.A. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the Hon ble Jurisdictional High Court in Miscellaneous Civil Application No.137 of 2012 in Tax Appeal No.1125 of 2010 dated 21/01/2013 has decided the issue in favour of the Revenue and requested that the Tribunal s order dated 15/06/2012(supra) be recalled and appeal be decided in favour of Revenue. 3. We have heard the Sr.DR, perused the material available on record and gone thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue has already been decided in favour of assessee in assessee s own case in AY 2005-06 by Hon ble Co-ordinate Bench in ITA No.1006/Ahd/2009 and Ld.DR could not point out any change in circumstances in this year. Therefore, we do not find any merit into the appeal of Revenue. 3.1. Now, the Hon ble Jurisdictional High Court has decided this issue in favour of the Revenue by holding as under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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