2011 (3) TMI 605

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....s appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Amritsar dated 14.12.2009 in ITA No.485(Asr)/2009 for the assessment year 1998-99 claiming following substantial questions of law:-   "1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT Bench was ....

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....er of the ITAT in ITA No.198 to 202(ASR)/2006 for the A.Y. 1998-99 to 2002-03 vide order dated 30.6.2009 in the case of Sh. Rishi Grover prop. M/s Vishnu Jewellers, Amritsar, the decision of the Hon'ble Bench has been accepted by the Department and has become final. Whereas the decision of the ITAT, Amritsar in the case of Sh. Rishi Grover was not accepted by the Department on merits of the case, ....

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.... Proprietor M/s Vishnu Jewellers, Amritsar versus ACIT in ITA No.198 to 202(ASR)/2006 which in turnhad followed the order of Special Bench of Hon'ble ITAT, New Delhi in the case of Sh. Manoj Kumar Aggarwal & Others versus DCIT which has been challenged before the jurisdictional High Court on the ground that it is ex-facie perverse.   5. Whether on the facts and in the circumstances of the ca....