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TAXAP/2263/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2263 of 2009
=========================================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
MEHUL
VISABHAI PATEL - Opponent(s)
=========================================================
Appearance :
MR
M.R.BHATT SR.ADVOCATE WITH MS MAUNA M BHATT
for Appellant(s) : 1,
None for
Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 19/04/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Revenue
is in appeal against the judgment of the Tribunal dated 5.6.2009
raising following question for our consideration.
“Whether
the Appellate Tribunal is right in law and on facts in confirming the
order passed by CIT (A) in allowing the deduction u/s.80IB of the
Income Tax Act, 1961?”
From
the record, we find that in the impugned order, the Tribunal relied
on its previous decision in case of very same assessee. Counsel for
the revenue candidly stated that said order was also carried in
appeal and Tax Appeal No.939 of 2009 came to be dismissed by this
Court on 27.9.2010. Copy of said order is made available for our
perusal from which we find that Court relied on the decision in Tax
Appeal No.938 of 2009.
When
identical issue in case of very same assessee has been considered
and Tax Appeal has been rejected by this Court, we see no reason to
take a different view. Tax Appeal is, therefore, dismissed.
(AKIL
KURESHI, J.)
(Ms.SONIA
GOKANI, J.)
(ashish)
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