9911796707
TMI Blog2011 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the Revenue is directed against the order passed by the ld. CIT(A), Tiruchirapalli dated 11.03.2011 relevant to the assessment year 2007-08, the Department besides challenging the deletion of addition of ₹ 24,69,447/- representing the rental income received by the society treating as business income, the Department has also challenged the action of ld. CIT(A) in giving relief to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble Punjab Haryana High Court in the case of CIT v Simla Chandigarh Diocese Society (supra), against which, though SLP has been filed, but the same is pending before the Hon ble Supreme Court. Therefore, the plea of the Department on both the issue is untenable, which may be dismissed. 3. The ld. DR relied upon the order of the Assessing Officer and pleaded for reversing the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and by concluding in para 18 19, the ld. CIT(A) has allowed the relief to the assessee, which is reproduced as under: 18. Further the appellant argued that in accordance with the decision of the Punjab and Haryana High Court in the case of Commissioner of Income Tax vs. Simla Chandigarh Diocese Society [318 ITR 96], [227 CTR 630 (P H)], modified Form 10 may be furnished in the course of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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