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TMI Blog2019 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. This Appeal under section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the revenue and is directed against the order dated 20/6/2018 passed by the Income-tax Appellate Tribunal, D-Bench in ITA No.635/Ahd/2017 for the A.Y. 2013-14. 2.00. The following substantial question of law has been proposed in the Memorand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as "the Act") are directed against the common order dated 13.04.2018 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "A" (hereinafter referred to as the "Tribunal") in ITA No.2519/Ahd/2015, ITA No.3036/Ahd/2013 and ITA No.2759/Ahd/2013 for assessment years 2008-09, 2010-11 and 2011-12 respectively, by proposing the following common question stated to be a subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relevant to assessment year 2008- 09, which was carried before the Tribunal and was decided in favour of the assessee in ITA No.1977/Ahd/2012 read with Miscellaneous Application No.118/Ahd/2017. The Tribunal maintaining parity with the decision of the Coordinate Bench, has accordingly found no reason to interfere with the order passed by the Commissioner (Appeals). 4. The decision of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arely applicable to the facts of the present case. 5. Under the circumstances, for the reasons recorded in the judgment and order dated 22.10.2018 passed by this court in Tax Appeals No.1266 of 2018 and 1267 of 2018, it is not possible to state that the impugned order passed by the Tribunal gives rise to any question of law, much less, a substantial question of law so as to warrant interference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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