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TMI Blog2016 (12) TMI 1887X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (7) TMI 1012 - ITAT BANGALORE] we find that the Tribunal has followed the earlier Tribunal order in assessee s own case for the assessment year 2007-08 to 2009-10 and thereafter, the Tribunal has restored the matter back to the file of the AO for fresh decision in accordance with law. Accordingly, in the present year also, we set aside the order of the ld. CIT(A) on this issue and restore this matter back to the file of the AO for fresh decision in accordance with law with same directions as were given by the tribunal in assessment year 2010-11. X X X X Extracts X X X X X X X X Extracts X X X X ..... ing year-on-year and the contention that the higher turnover is because of the input of the two employees is not acceptable. 4. The appellant craves for leave to, add alter, amend or delete any other grounds on or before hearing of the appeal" 3. Similarly, in ITA No.152(B)/2016, the revenue has raised the following grounds:- "1. The order of the CIT(A)-5, Bangalore is opposed to law and not on the facts and circumstances of the case. 2. On the facts and circumstances of the case, the CIT(A) erred in allowing deduction u/s 80JJAA based on the jurisdictional ITAT decision in the case of Texas Instruments (Ind.) Pvt.Ltd., as the issue involved in the referred case related to whether the new employees, being software engineers, were eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er as per which the Tribunal has confirmed the order of the ld. CIT(A) in these years as per which the issue was decided by the ld. CIT(A) in favour of the assessee. He also submitted that in assessment year 2010-11 also, the matter reached before the Tribunal in assessee's own case and the Tribunal order for the assessment year 2010-11 in ITA No.163(Bang)/2015 dated 24-06-2016 is available on pages 1 to 24 of the paper book and as per para-13 of this Tribunal order, the Tribunal has restored the matter back to the file of the AO for a fresh decision. He submitted that he has no objection if the matter is restored back to the file of the AO for fresh decision in line with the Tribunal order for assessment year 2010-11. 5. We have considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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