ORDER : Harsha Devani, J. 1. The appellant revenue in this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") has challenged the order dated 24.9.2015 passed by the Income Tax Appellate Tribunal, "B" Bench, Ahmedabad in ITA No. 1898/AHD/2012 (hereinafter referred to as "the Tribunal") by proposing the following question, stated to be a substantial question of law:-- "Whether on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal has erred in law and on facts in confirming the order of Commissioner of Income Tax (Appeals) deleting addition made by the Assessing Officer on account of suppression of profit of Rs. 1,44,72,989/- and consequential denial of exemption under section 10B of the Act?" 2. Heard Mr. Varun Patel, learned standing counsel for the appellant. 3. The assessment year is 2009-10 and the corresponding accounting period is the previous year 2008-09. As can be seen from the impugned order passed by the Tribunal, the Tribunal, while dismissing the appeal of the revenue, has placed reliance upon the decision of a coordinate bench in the assessee's own case for assessment year 2007-08. It is an admitted position that against the order passed by the Tribunal in relation to assessment year 2007-08, revenue had preferred an appeal before this court being Tax Appeal No. 75 of 2016, which came to be dismissed by an order dated 1.2.2016 on the ground that the entire issue is based on appreciation of evidence on record and that in the absence of any perversity, no question of law would arise. Under the circumstances, the controversy involved in the present case stands squarely covered by the above decision. Under the circumstances, it is not necessary to set out the facts and contentions in detail. 4. For the reasons recorded by this court in the order dated 1.2.2016 passed in Tax Appeal No. 75 of 2016, this appeal is also dismissed.