Section 10A does not contemplate any break in period of five assessment year

HIGH COURT OF GUJARAT Expo Packaging versus Assistant Commissioner of Income-tax TAX APPEAL NO. 104 OF 2000 JUNE 25, 2012 JUDGMENT Ms. Harsha Devani, J. The appellant – assessee has challenged the order dated 15th December, 1999 passed by the Income Tax Appellate Tribunal, Rajkot Bench (hereinafter referred to as ‘the Tribunal’) in ITA No.1382/Ahd/93. 2. Having regard to the controversy involved in the present case, it would be necessary to refer to the facts in some detail including the facts relating to the previous assessment years. The assessment year is ...