9911796707
TMI Blog2024 (10) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentious in nature - applicability of provisions of section 158AB(1)(a) - assessee filed Application in Form 8 invoking Section 158(A)(1) of the Act that identical Question of Law is admitted and pending before the Hon ble High Court of Gujarat in assessee s own case for the Asst. Year 2017-18 - HELD THAT:- As Recording the statements of the assessee and the Ld. Assessing Officer, the appeals fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) relating to the Assessment Years 2018-19 and 2019-20. 2. At the outset, the assessee filed Application in Form 8 invoking Section 158(A)(1) of the Act that identical Question of Law is admitted on 18-03-2024 and pending before the Hon ble High Court of Gujarat in assessee s own case for the Asst. Year 2017-18 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer to verify the claim made in Form 8 and give his report to the Tribunal. In compliance the Assessing Officer reported as follows: 5. Now, the assessee has filed declaration u/s. 158A(1) of the Income- tax Act, 1961 in Form No.8 claiming that the identical question of law is pending before the Hon'ble Gujarat High Court. On perusal of the details furnished in Form No.8 and the facts repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. 4. Recording the above statements of the assessee and the Ld. Assessing Officer, the appeals filed by the assessee are hereby dismissed with liberty the Assessing Officer to apply the ratio of the Judgment to be rendered by the Hon ble High Court of Gujarat in Tax Appeal No. 193 of 2024 as per the provisions of Section 158A(1) of the Act and apply for the respective Asst. Years 2018-19 2019-20. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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