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2004 (10) TMI 580
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.... also govern disposal of ITA No. 60 of 2003, as both these appeals arise out of common order and secondly, appeals arise between the same parties. 2. This is an appeal filed by Revenue (Commissioner of Income Tax) under section 260A of the Income Tax Act against an order dated 27-2-2003, passed by I.T.A.T. in ITA Nos. 484 & 485/IND./2002. 3. The question that arises for consideration in this....
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....section 131(d) of the Act. According to Tribunal, firstly in the earlier assessment year cases, the Tribunal having held in favour of assessee that the report of D.V.O. could not have been taken into account, the Assessing Officer and CIT (Appeals) were bound by the orders of Tribunal for deciding the same issue arising in subsequent years. Secondly, the report of D.V.O. having been obtained beyon....