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TMI Blog2020 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial activities in nature of business and the activity of the assessee is covered under first and second proviso to section 2(15) ? - HELD THAT:- We need not adjudicate these appeals on merit as the substantial questions of law as proposed are no longer res integra in view of the decision of this High Court in the case of Ahmedabad Urban Development Authority vs. Assistant Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A of the Income Tax Act, 1961 is at the instance of revenue and is directed against the order passed by the Income Tax Appellate Tribunal, "B" Bench Ahmedabad dated 18.12.2019 in the ITA No.2392/Ahd/2017 for A.Y.2012-13. 3 The connected tax appeals are for different assessment years. The assessee in all the Tax Appeals remains common viz. Rajkot Urban Development Authority. 4 The reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and second proviso to section 2(15) of the Act?" [C] "Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in deleting the addition of ₹ 8,43,711/- by not appreciating that the addition to fixed assets has already been allowed in earlier years as application of income which amounts to double deduction? [D] "Whether on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding Counsel appearing for the revenue. We need not adjudicate these appeals on merit as the substantial questions of law as proposed are no longer res integra in view of the decision of this High Court in the case of Ahmedabad Urban Development Authority vs. Assistant Commissioner of Income Tax, reported in 396 ITR 323. We take notice of the fact that in the common judgment delivered by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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