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TMI Blog2021 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... he order for assessment year 2007-08, it becomes clear that the matter has been sent back to the file of ld. CIT(A). It is the very same finding which was taken up by the assessee through proceedings u/s.154 before the ld. CIT(A). Since the original order itself on this issue has been sent back by the Tribunal, the sequitur is that the instant rectification also, flowing from the original ground, should also follow the suit. We, therefore, set-aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding it in conformity with the view taken by him in the proceedings flowing from the order of the Tribunal for the assessment year 2009-10 on this issue - Appeal is allowed for statistical purposes - ITA No.109/PUN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were taken by the appellant on rent, out of which two properties belonged to M.N. Navale (Bigger HUF) and it was held that HUF was not a prohibited person within the meaning of section 13(3) and as such the AO was directed to delete the addition. While passing the order for the current year, the ld. CIT(A) also went on to hold that the provisions of section 13(1)(c) would not be attracted vis- -vis as these properties belonged to M.N. Navale (Bigger HUF). However after holding so, the ld. CIT(A) further came to find, similar to his view for the preceding year, that the third property was owned by M.N. Navale, an individual, who was a prohibited person and hence, the provisions of section 13(1)(c) were attracted in the instant year as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal for the assessment year 2009-10 under consideration, the Revenue raised ground no.2 reading that the ld. CIT(A) has erred in holding that the provisions of section 13(1)(c) r.w.s.13(3) of the I.T. Act,1961 are not attracted. While dealing with this ground, the Tribunal in para no.37 observed that similarly, issues raised by the Revneue are also identical to the issues raised in A.Y. 2007-08 and our decision shall apply mutatis-mutandis . While disposing off the appeal for the assessment year 2007-08 in the same common order, the Tribunal dealt with the second ground no. 2 taken by the Revenue, which is similar to ground no.2 taken for the assessment year 2009-10 as well and held in para 10 that linked ground of appeal nos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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