Tribunal cannot differ from its own decisions In case of same Assessee

Omega Investments and Properties Ltd Vs CIT (Bombay High Court) HELD THAT – Tribunal cannot differ from earlier order of Tribunal in assessee’s own case and follow the order of Tribunal in another assessee. BRIEF FACTS: 1. The Assessee had undertaken a Slum Rehabilitation Project at Parel, Mumbai, namely “Kingston Tower”. According to the Assessee, the project was initially approved by the Slum Rehabilitation Authority on 7 October 2002. However, due to issues regarding F.S.I., the Assessee filed an amended plan, which was approved subsequently, and a Letter of Intent for appro...