https://www.taxtmi.com/caselaws?id=206485 An appeal under Section 260-A was treated as covered by an earlier Punjab and Haryana High Court decision in CIT v. Sh. Deepak Mittal, and counsel for the appellant accepted that the prior order governed the issues raised. The Court therefore declined to reopen the questions relating to maintainability and the ITAT's treatment of the Baddi unit as a manufacturer, and disposed of the matter without fresh adjudication on the factual or legal merits. The appeal was dismissed on the basis that the controversy was conclusively controlled by the earlier ruling. en-us Wed, 27 Apr 2011 00:00:00 +0530 Thu, 03 Nov 2011 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206485 An appeal under Section 260-A was treated as covered by an earlier Punjab and Haryana High Court decision in CIT v. Sh. Deepak Mittal, and counsel for the appellant accepted that the prior order governed the issues raised. The Court therefore declined to reopen the questions relating to maintainability and the ITAT's treatment of the Baddi unit as a manufacturer, and disposed of the matter without fresh adjudication on the factual or legal merits. The appeal was dismissed on the basis that the controversy was conclusively controlled by the earlier ruling. Case-Laws Income Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206485