2015 (9) TMI 1460

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.... V. Ramasubramanian, J. 1. These appeals are filed by the Revenue under section 260A of the Income-tax Act, 1961 raising the following substantial questions of law : "(i) Whether the Appellate Tribunal was correct in following the earlier order of the Tribunal in the assessee's own case without verifying the nature of issue therein ? (ii) Whether the Tribunal is correct in observing that ....

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....ny case, the third question of law has to be answered against the appellant-Revenue, which would eventually lead to the dismissal of the appeal. Therefore, without ordering notice of admission, we have taken up the appeal. 3. In so far as the question Nos. 1 and 2 are concerned, the same relates to a finding recorded by the Tribunal as though the issue on hand was covered by the decision of the T....