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TMI Blog2014 (2) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the issue in the light of the final decision of the Hon ble High Court for A.Y. 2002-03 [ 2012 (7) TMI 958 - GUJARAT HIGH COURT ] This ground of appeal is allowed, subject to the final decision of Hon ble Gujarat High Court [ 2012 (7) TMI 958 - GUJARAT HIGH COURT ] Since Ld. CIT(A) has decided this ground following the order of the Tribunal for A.Y. 2005-06 in assessee s own case, we are not inclined to interfere with the order of Ld. CIT(A) and the same is hereby upheld. This ground of revenue s appeal is also dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurred in the subsequent year by the assessee out of the provision of ₹ 54,41,218/- made during the year have not been brought on record. In absence of the above, we are unable to adjudicate the issue completely. We. therefore, restore the issue back to the Learned Assessing Officer and direct him to adjudicate the issue afresh in light of the decision of the Tribunal quoted above and after allowing proper opportunity of hearing to the assessee. Thus, this ground of appeal of the Revenue is allowed for statistical purposes." 2.2.1. it is seen that the provision made during the year is ₹ 2,07,14,615/-. A. O. is directed to verify the actual expenditure incurred in the subsequent year by the appellant out of the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve could not point out any distinguishing features in the above year under appeal. Therefore, we do not find any good reason to interfere with the order of the Learned Commissioner of Income-tax (Appeals) which is confirmed and the ground of appeal of the revenue is dismissed." Therefore, following the Tribunal decision, A.O. is directed to decide the issue in the light of the final decision of the Hon'ble High Court for A.Y. 2002-03. This ground of appeal is allowed, subject to the final decision of Hon'ble Gujarat High Court." Since Ld. CIT(A) has decided this ground following the order of the Tribunal for A.Y. 2005-06 in assessee's own case, we are not inclined to interfere with the order of Ld. CIT(A) and the same is hereby upheld. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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