2015 (2) TMI 1163

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....nt. JUDGEMENT 1. This appeal under Section 260A of the Income Tax Act, 1961 (the 'Act') filed by revenue challenging the order dated 30 August 2012 by the Income Tax Appellate Tribunal (the 'Tribunal') for the Assessment Year 200809. 2. The questions of law proposed for our consideration are as follows: "(A) Whether on the facts and in the circumstances of the case and ....

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....f the Tribunal dismissed the revenue's appeal by following its decision in Vijay Ganpatrao Patil rendered on 29 August 2012. The revenue had filed an appeal against the order of the Tribunal in Vijay Ganpatrao Patil (supra) to this Court being Appeal No. 303/2013. This Court by an order dated 16 February 2013 dismissed the revenue's Appeal No. 303/2013 in Vijay Ganpatrao Patil (supra). ....