TaxTMI 
TaxTMI 
2013 (12) TMI 1371
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....Respondent : R. R. Agarwal ORDER 1. We have heard Sri Dhananjai Awasthi for the appellant-department. Sri R.R. Agarwal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 is directed against the order of the Income Tax Appellate Tribunal, Delhi Bench, Delhi dated 30.09.2002, relevant for the Assessment Year 1991-92, by which the T....
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....ome Tax Appeal filed by the respondent assessee against the order of the Income Tax Appellate Tribunal dated 30.09.2002, being Income-tax Appeal Defective No. 114 of 2002, was decided on 3.7.2008. 5. The Tribunal dismissed the revenue's appeal No. 3234/Del.95 on the ground that it had dealt with all the grounds taken by the assessee, and therefore, keeping in view the findings given in the asse....
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.... decided against the revenue and in favour of assessee. 8. So far as the second question is concerned, it is covered by decision in CIT Vs. M/s. Deep Awadh Hotel [Income Tax Appeal No. 81 of 2002 decided on 3.8.2011, in which this Court held as follows:- "In CIT Vs. Ranchi Club Ltd., (2001) 247 ITR 209 decided by the three judges of the Supreme Court, the SLP was dismissed on merits. The fac....