2013 (12) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bjection 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 Hence the cross objection is dismissed as withdrawn. 3.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 supported the order of the Assessing Officer, bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rections 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 assessee for any other assessment year; or   &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 apply accordingly." 4. It is not in dispute that the Board's inst....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cisions 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. Similarly the Hon'ble Delhi High Court in the case of CIT v. Delhi Race Club Ltd. [I....