2010 (4) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubbed together. In ITA Nos. 131 and 132 of 2009, common order dated 22.7.2008 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, passed in ITA Nos. 1001 & 1002/Chd/2007 in respect of assessment years 2003-04 & 2004-05, has been challenged. Similarly, in ITA Nos. 21 to 30 common order dated 27.5.2009, passed by the Income Tax Appellate Tribunal, Delhi Bench 'A', Delhi, in ITA Nos. 870, 872, 868, 874, 873, 875, 879, 877, 876 and 871/Del/2009, in respect of assessment years 2004-05, 2005-06, 2006-07 and 2007-08, is the subject matter of challenge. The following substantial questions of law have been raised by the revenue in ITA No. 21 of 2010:- "(1) Whether on the facts and in the circumstances of the case, the I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(A-1). The assessee filed an appeal before the Commissioner of Income Tax (Appeals), Rohtak, against the orders passed by the Income Tax Officer (TDS), Hisar. The CIT (Appeals) followed the decision of the Income Tax Appellate Tribunal, Chandigarh Bench 'B', dated 22.7.2008, passed in ITA Nos. 1001 and 1002/CHD/2007, in respect of the Assessment Years 2004-05 and 2005-06 (General Manager, Haryana Roadways, Kurukshetra v. ITO Ward-I/TDS, Kurukshetra) and also relied upon his own order dated 21.10.2008 in the case of General Manager, Haryana Roadways, Jhajjar, in ITA Nos. 79 and 80/RTK/2008-09, while allowing the appeal in favour of the assessee vide order dated 11.12.2008 (A-2). Thereafter the revenue preferred further appeal before th....