2013 (6) TMI 734

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.... to amend qua proposed Question No. [B]. 2. Present Tax Appeal has been preferred by the Revenue against the impugned order passed by the Income-Tax Appellate Tribunal passed in ITA No.1036 of 2006 on the following proposed substantial questions of law:- "(A) Whether the Tribunal is right in law and on facts in reversing the order passed by the CIT(A) and thereby deleting the disallowance of....

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.... its case?" 3. As far as proposed Question No.[A] is concerned Shri Bhatt, learned Senior Counsel appearing on behalf of the Revenue has fairly conceded that a similar question arose in Tax Appeal No.1759 of 2010 and the Division Bench vide its order dated 30.4.2012 disposed of the said appeal as withdrawn with a liberty in favour of the Revenue to file Miscellaneous Application. Accordingly, l....

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....appeal qua Question No.[D]. However, by that it may not be construed that we have approved decision of the Tribunal in rejecting the Revenue's appeal, which was an independent appeal solely on the ground that the assessee's appeal against the order passed by CIT(Appeals) has been dismissed. 6. In view of the above, present Tax Appeal is admitted on the following substantial questions of....