Principal Commissioner Of Income Tax - 1 v. M/S Adani Properties Pvt Ltd

C/TAXAP/344/2020 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 344 of 2020 ==========================================================PRINCIPAL COMMISSIONER OF INCOME TAX - 1 VersusM/S ADANI PROPERTIES PVT LTD ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand HONOURABLE MR. JUSTICE ILESH J. VORA Date : 11/01/2021 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, 'the Act, 1961') is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, 'B' Bench, Ahmedabad, dated 6[th] January 2020 in the ITA No.2806/Ahd/2017 for the A.Y. 2013-14. 2The Revenue has proposed the following solitary question of law for the consideration of this Court: “Whether the Appellate Tribunal has erred in law and on facts in setting aside the decision of CIT(A) confirming addition to the extent of Rs.1,38,04,106 out of Rs.23,29,20,266/- made on account of disallowance u/s 14A of the Act r.w. Rule 8D?” 3This Tax Appeal is disposed of in terms of the order passed by this Court in the case of the very same assessee dated 12[th] October 2020 in Tax Appeal No.224 of 2020. The clarification, as made in para 10 of the order passed in the Tax Appeal No.224 of 2020, shall also be made applicable to the present Tax Appeal. (J. B. PARDIWALA, J) CHANDRESH (ILESH J. VORA,J)