2013 (12) TMI 300

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....his appeal filed by the Revenue and cross objection filed by the assessee are directed against the order of the CIT(A), Jodhpur, dated 22.12.2007 for A.Y 2003-04. 2. The ld. A.R. Shri N.R. Mertia, at the very outset, submitted that he did not wish to press the cross objection. Hence the cross objection is dismissed as withdrawn. 3. On the other hand, ld. counsel for the department although s....

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....Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of-      (a) the same as....

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....ces under which such appeal or application for reference was filed or not filed in respect of any case.      (5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of subsections (2), (3) and (4) shall app....

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....bunal. While taking such a view, we are fortified by the following decisions of Hon'ble Punjab & Haryana High Court :-      1. CIT v. Oscar Laboratories (P.) Ltd.[2010] (2010) 324 ITR 115 (P&H)      2. CIT v. Abinash Gupta (2010) 327 ITR 619 (P&H)      3. CIT v. Varindera Construction Co (2011) 331 ITR 449 (P&H)(FB) 7. Similar....