2013 (12) TMI 1371

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..... 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 Tribunal partly allowed the assesee's appea....

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....ainst 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 assessee's appeal, the revenue appeal did not require fo....

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.... 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 facts stated in the note published in ITR demonstrate that the ....