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2013 (10) TMI 876
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....ions. 2. The present appeals, by special leave, are directed against the interim order dated 11.2.2013 passed in I.A. No. 1 of 2012 in ITA Nos. 1394-1395 of 2006. 3. The impugned order reads as follows: - "I.A. No. 1/2012 for amendment ordered subject to the right of the respondent to canvass as to whether the question arises and as to whether it is a substantial question of law. Couns....
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....peal and at that juncture, the court shall address to the issue whether a substantial question of law as sought to be introduced by way of amendments could have been incorporated in the appeal which has been preferred by the revenue and pending before the High Court without assailing the other judgment of the Income Tax Appellate Tribunal. We also clarify that as Mr. Maninder Singh has apprehended....