2016 (9) TMI 1189

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....t ORDER The Court : The subject matter of challenge is a judgment and order dated 19th December, 2014 by which the learned Income Tax Appellate Tribunal, "B" Bench, Kolkata in ITA Nos.58-61/Kol/2013 pertaining to the assessment years 2004-05 to 2007-08 dismissed an appeal preferred by the revenue. Cross objections registered as C.O.Nos.25 & 26/Kol/2013 and appeals registered as ITA Nos.58 & ....

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....hire for excavation of soil and are also used equally for transport of the excavated soil. Pay loaders are also registered as "motor vehicles" with the road transport authorities. In that view of the matter the contention of the assessee was upheld. The learned Tribunal has concurred with the views expressed by the CIT(A). The revenue has once again come up in appeal. The question suggested is ....