https://www.taxtmi.com/caselaws?id=458896 ITAT Delhi held that the assessee's appeals for the relevant assessment years were covered by its earlier order in the assessee's own case on identical facts, so the same reasoning was followed for the years in question and the appeals were allowed. The Tribunal applied the principle that where the material issue has already been decided in the assessee's own case, that view may govern subsequent years when the facts remain the same. The stay applications consequently became infructuous. en-us Wed, 27 Jul 2022 00:00:00 +0530 Wed, 20 Nov 2024 19:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458896 ITAT Delhi held that the assessee's appeals for the relevant assessment years were covered by its earlier order in the assessee's own case on identical facts, so the same reasoning was followed for the years in question and the appeals were allowed. The Tribunal applied the principle that where the material issue has already been decided in the assessee's own case, that view may govern subsequent years when the facts remain the same. The stay applications consequently became infructuous. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458896