2011 (3) TMI 940

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....   Ms.Urvashi Dugga, Advocate for the respondent.   ADARSH KUMAR GOEL, J. (ORAL)   1. This order will dispose of ITA No.589 of 2006 (M/s Amtek Auto Limited vs.The Commissioner of Income Tax, Gurgaon) and ITA No.588 of 2006 (M/s Amtek Auto Limited vs.The Commissioner of Income Tax, Gurgaon) as it has been stated that both the appeals involve similar question. 2. These appeals hav....

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....ted itself in law as well as on facts in recording its conclusion based on irrelevant findings while dismissing the appeal of the appellant herein in view of the judgment of the jurisdictional High Court in the case of CIT vs. Upper India Stell Mfg. & Engg. Co. Ltd. (2005) 279 ITR 123 (P&H), which stood over ruled in view of the judgment of the Supreme Court in Kwality Biscuits Ltd's case?   ....