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TMI Blog2019 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... LE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the appellant has challenged the order dated 22.04.2009 passed by the Income Tax Appellate Tribunal, Rajkot, Bench 'Rajkot' (hereinafter referred to as 'the Tribunal') in ITA No. 102/Rjt/2016 by proposing the following questions stated to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case and in law, was justified in allowing the benefit of exemptions u/s. 11(2) of the Act of Rs. 2,65,76,340/- without appreciating the fact that the assessee is covered by the provisions of section 2(15) rws 13(8) of the Act? (D) Whether the Appellate Tribunal, on the facts and circumstances of the case and in law, was justified in allowing the benefit of exemptions u/s. 11 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Exemptions), (2017) 396 ITR 323 (Guj.) to the facts of the present case. It is not the case of the appellant that the Tribunal has wrongly applied the decision to the facts of the present case. The sole ground put forth is that the Special Leave Petition filed by the revenue against the said decision is pending before the Supreme Court. In the aforesaid premises, it is not necessary to set out t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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