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TMI Blog2016 (8) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years came up for consideration before this Court in case of Commissioner of Income Tax vs. Gujarat Alkalies and Cheimcals Ltd. [ 2015 (2) TMI 118 - GUJARAT HIGH COURT ] as held that attempt to contend that life of membrane would be spread over from 3 to 5 years or that the amount involved for replacement of membrane is huge and, therefore, the departure on the part of the Revenue could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. 2. The Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal raising following questions for our consideration: "(i) Whether on the facts and circumstances of the case and in law, the ITAT was right in upholding the decision of CIT(A), which was merely based upon the rule of consistency, without considering the issue on merits of the case? (ii) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, was not allowable deduction. 4. Both sides agreed that this issue in case of this very assessee for earlier assessment years came up for consideration before this Court in case of Commissioner of Income Tax vs. Gujarat Alkalies and Cheimcals Ltd. reported in 372 ITR 237. Division Bench of this Court dismissed the Revenue's appeal making following observations: "12. The attempt to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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