Expenses allowed in earlier year cannot be disallowed in subsequent years if facts are same

IN THE ITAT DELHI BENCH ‘C’ Assistant Commissioner of Income-tax versus Hindustan Fertiliser Corpn.Ltd. IT Appeal Nos.  2045 & 3318 (DelHI) of 2012 [Assessment years 2007-08 & 2008-09] January 11, 2013 ORDER ITA Nos.2787 & 2788/Del/2012 : G.D. Agrawal, Vice-President – These appeals by the assessee are directed against the separate orders of learned CIT(A) dated 30.03.2012 and 10.04.2012 for the assessment years 2006-07 & 2007-08 respectively. 2. The common ground raised by the assessee in both these appeals reads as under:- Grounds in ITA No...