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TMI Blog2019 (7) TMI 1743X X X X Extracts X X X X X X X X Extracts X X X X ..... about the same.CIT(A) has given a categorical direction to the Assessing Officer for verification of claim on account of the liability having been crystallized in the relevant previous year. Grievance of the Assessing Officer, regarding crystallization of liability, does not, therefore, survive any longer. - Decided against revenue. Addition on account of capitalization of reconditioning of Buses assemblies etc. - HELD THAT:- The issue is squarely covered in favour of the assessee by and under an order dated 24.01.2013 passed by the Co-ordinate bench [2013 (1) TMI 758 - ITAT AHMEDABAD] in assessee s own case for A.Y. 2005-06 in appeal preferred by the Revenue. We have carefully considered the order passed by the Co-ordinate Bench as mentioned hereinabove. We find that identical issue has been decided in favour of the assessee Income from license fees of canteen - as business income OR income from house property - HELD THAT:- As decided in own case [ 2018 (1) TMI 1622 - ITAT AHMEDABAD ]Admittedly, the major part of the income for the licence fee of canteen not from staff, but from outsiders and hence judgment is not applicable to this receipt at all, and even for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor accident claims of earlier years, without properly appreciating the facts of the case and the material on record as alleged. 3. The Learned Representative of the respective parties at the outset of the proceeding have agreed that the issue is squarely covered in favour of the assessee by and under a judgment dated 29.01.2018 passed in ITA No.507/Ahd/2016 in assessee s own case for A.Y. 2012-13. A copy of the said order has also been handed over to us. We have carefully considered the order passed by the Hon ble Tribunal as mentioned hereinabove the relevant portion whereof is as follows: 3. Learned representatives fairly agree that the aforesaid issue is covered, in favour of the assessee, by the order dated 28.04.2017 passed by the coordinate bench, in assessee s own case for the assessment year 2009- 10, wherein the Tribunal has held as under:- 9. We find that merely because the MACT awards are booked by the assessee at a later point of time than the date of the award cannot be reason enough to decline the claim for deduction in respect of these awards. It is sometimes possible, rather its inherent mechanism of the system as it exists, that sometimes there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 passed by the Co-ordinate bench in ITA No.2785/Ahd2009 in assessee s own case for A.Y. 2005-06 in appeal preferred by the Revenue. A copy whereof has also been submitted before us. However, the Learned DR failed to controvert such submissions made by the Learned AR. ITA No.2690/Ahd/2017 AC 6. Heard the respective parties, perused the relevant materials available on record. We have carefully considered the order passed by the Co-ordinate Bench as mentioned hereinabove. We find that identical issue has been decided in favour of the assessee. The relevant portion whereof is as follows: 12. The ground no.2 of the Revenue s appeal reads as under: 2. The ld.CIT(A) has erred in law and on facts in deleting the disallowance of ₹ 9,73,94,965/- made by the AO being the expenses of reconditioning of body and engine expenses. 13. The learned DR supported the assessment order whereas it was submitted by the learned counsel of the assessee that this issue is covered in favour of the assessee by the decision of the Tribunal in assessee s own case for A.Y.1995-1996, 1997-1998, 1990-1991 and 1991-1992 in ITA No.22, 1871, 2794 and 3429/Ahd/2002. It was submitted that copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d materials brought on record as alleged. 8. At the very outset of hearing of the instant appeal, the Learned AR fairly submitted that this issue is covered against the assessee by and under the judgment passed by the Co-ordinate Bench in ITA No.507/Ahd/2016 for A.Y. 2012-13 in assessee s own case copy whereof has also been submitted before us. We have perused the same and we find the following was the observation of the Learned Tribunal while dismissing the appeal preferred by the Revenue : 7. With regard to the aforesaid issue, the learned representatives fairly agree that the same is covered, in favour of the Revenue, by another order of the coordinate bench of this Tribunal dated 24.01.2013, passed in assessee s own case for the assessment year 2005-06, wherein the Tribunal has held as under:- 8. We have considered rival submission and have perused the orders of the authorities below and the judgment cited by the learned counsel of the assessee. First, we discuss regarding the applicability of judgment of Hon ble Punjab and Haryanna High Court) relied on by the learned counsel of the assessee. In that case, a finding is given that the rental of the premises was f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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