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TMI Blog2015 (4) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 43B are not applicable? - Held that:- Order passed by the learned tribunal is hereby quashed and set aside and the mater is remitted back to the file of the Assessing Officer with respect to the directions under Section 36(1)(va) of the Act and with a direction to the Assessing Officer to pass an appropriate order in accordance with law and on its own merits and in light of the observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad, Bench C , Ahmedabad (hereinafter referred to as the ITAT ) dated 16/06/2006 in ITA No.4269/Ahd/2003, the revenue has preferred the present Tax Appeal to consider the following substantial questions of law; (A) Whether the Appellate Tribunal was right in law and on facts in directing the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Vs. Gujarat State Road Transport Corporation reported in [2014] 366 ITR 170 (Guj). (3.0) Shri Soparkar, learned advocate appearing on behalf of the assessee has submitted that as such in view of the decision of the Division Bench of this Court in the case of Gujarat State Road Transport Corporation (Supra) and one another decision of the Division Bench of this Court in the case of The Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to the directions under Section 36(1)(va) of the Act and with a direction to the Assessing Officer to pass an appropriate order in accordance with law and on its own merits and in light of the observations / decisions of this Court in the case of Gujarat State Road Transport Corporation (Supra) and Amoli Organics (P) Ltd (Supra). (4.1) In view of the above and for the reasons stated hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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