2016 (9) TMI 345

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....tish Aggarwal, Shri Harpreet Singh Ajmani, Advocate, Shri Raman Deep Modi For The Department : Mr. S.S.Negi, JCIT-DR, AAR, ND, Mr. Arvind Kumar, DCIT ORAL RULING (By Sirpurkar J) The applicants herein have raised their common questions. At the outset, it is pointed out that the first question which is an identical question is disposed of by this Authority in its judgment of dated 26th ....

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....that view, the Department says that we must desist from disposing of these applications. 3. We do not agree with the Department's contention. There will be no point in unnecessarily keeping these applications without any reason. If the Department so chooses, it could challenge these rulings as per the procedure laid down by law. The applications are allowed. 4. The answer to question No. 1 i....