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TMI Blog2017 (6) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... taking in form No.8, rule 16. Therefore, all these matters are restored to the file of AO and the AO is directed to decide the appeals as per the outcome of the Hon ble Bombay High Court. In the result, all the appeals are restored to the file of the AO and AO is directed to decide the matters as per the decision stated above. - ITA No.6174/M/2014, 5764/M/2012, 5800/M/2012, 1743/M/2013, 4137/M/2016, 6906/M/2013, 7016/M/2014 - - - Dated:- 16-6-2017 - SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER For the Assessee by : Shri Jayant Bhatt, A.R. Shri Jayesh Detia, A.R. For the Revenue by : Shri B. Pruseth, D.R. Shri Purushottam Kumar, D.R. ORDER Per D.T. Garasia, Judicial Member: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er before the Tribunal. 3. The Ld. A.R. submitted that for assessment year 2006-07 2007-08 the matter is pending before the Hon ble Bombay High Court and the Hon ble Bombay High Court has admitted the appeal wherein the following questions were raised: 1) Whether the Appellate Tribunal is correct in law in disallowing depreciation on the block of assets still in existence disregarding the provisions of section 32 of the Act? 2) Whether the Appellate Tribunal is justified in law in confirming the order of the Respondent No.1 in recasting the audited book results for the purpose of computation of book profit under section 115JB of the Act? 4. We find that in all assessment years similar questions are pending, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of law in the other case, he shall not raise such question of law in the relevant case in appeal before any appellate authority or for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. (2) Where a declaration under sub- section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the 6 Assessing] Officer on the correctness of the claim made by the assessee and, where the 7 Assessing] Officer makes a request to the appellate authority to give him an opportunity of being heard in the matter, the appellate authority shall allow him such opportunity. (3) The 8 Assessing] Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) or the Appellate Tribunal; (b) case , in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him. 6. As per section 158A of the Act, assessee has filed the appeal for assessment years 2006-07 and 2007-08 before the Hon ble Bombay High Court. Assessee has given undertaking in form No.8, rule 16. Therefore, all these matters are restored to the file of AO and the AO is directed to decide the appeals as per the outcome of the Hon ble Bombay High Court. 7. In the result, all the appeals are restored to the file of the AO and AO is directed to decide the matters as per the decision stated above. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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