COMMISSIONER OF INCOME TAX Vs. MUNI SEVA ASHRAM

JUDGEMENT

(1.) BOTH these appeals are admitted. Mr.Manish J. Shah, learned advocate, who is on Caveat in Tax Appeal No.609 of 2012, waives the service of notice of admission on both these appeals.

(2.) WITH the consent of the learned advocates appearing on behalf of the respective parties, both these appeals are taken up for final hearing today.

(3.) TAX Appeal No.633 of 2013 has been preferred by the revenue challenging the impugned judgement and order dtd. 30/3/2012 passed by the learned appellate tribunal in ITA No.633/Ahd/2008, which has been passed by the appellate tribunal after order dtd. 12/6/2009 passed in Misc.Application Nos.181 & 199/Ahd/2008, by which the appellate tribunal recalled the earlier order dtd. 11/7/2008 passed in the aforesaid ITA No.633/Ahd/2008 and restored the aforesaid appeal to file (which is the subject matter of Tax Appeal No.661 of 2013).