2012 (4) TMI 586

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....for the respondent JUDGEMENT This appeal under Section 260A of the Income Tax Act, 1961 has been filed against the order dated 16/5/2008 passed by the Income Tax Appellate Tribunal (Bench Lucknow) (hereinafter called the "Tribunal") in I.T.A.No.04/LUC/2008 for the assessment year 2003-04. The appeal was filed before the Tribunal by the Department against the order of CIT(Appeals) dated 25....

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....f the case, the Hon'ble Tribunal was justified in law in directing to treat the entire income of Rs. 77,29,500/- as agricultural income as against the assessee's income from undisclosed sources, by placing reliance on its earlier decision given in the assessee's own case vide order dated 30.3.2007 in ITA No.269/LUC/06 for A.Y.2001-02 without appreciating that the department has not acc....