2008 (4) TMI 229

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..... - 99 of 1997 - - - Dated:- 9-4-2008 - D. A. MEHTA and Z. K. SAIYED JJ. B. B. Naik for the Commissioner. Manish J. Shah for the assessee. JUDGMENT The judgment of the court was delivered by D. A. MEHTA J. - The Income-Tax Appellate Tribunal, Ahmedabad Bench "A", has referred the following question under Section 256(1) of the Income-Tax Act, 1961 ("the Act"), at the instance o .....

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..... aced reliance on its own order in the case of Shrenik Kasturbhai (HUF) . 3. At the time of hearing, on behalf of the respondent-assessee, it was pointed out that though the Revenue had preferred reference against the order of Tribunal in the case of Shrenik Kasturbhai (HUF) the finding relating to allowability of deduction at the rate of 4 per cent had not been challenged by the Revenue .....

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