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2016 (2) TMI 670
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....Iyer ORDER P. C. 1. Mentioned. Income Tax Appeal No.194 of 2014 not on board. Counsel for the parties state that this Appeal arises out of a common order dated 3rd July 2013 of the Income Tax Appellate Tribunal. In fact, Income Tax Appeal No.2297 of 2013 raising identical questions from the common order dated 3rd July 2013 is on board. Therefore, at the request of counsel, Income Tax Appe....
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.... 244A of the Income Tax Act 1961?" 4. It is an agreed position between the parties that the impugned order dated 3rd July 2013 of the Tribunal while disposing of the Appeals for AYs 2002-03 and 2005-06 has followed its order in the case of Respondent - Assessee's itself for AY 1997-98 rendered on 6th March 2013 while dismissing the Revenue's Appeal before it. 5. The Revenue challenge....