2016 (10) TMI 94

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....i, Sr. Advocate with Rajesh Poojari i/b. Mulla & Mulla, Craigie, Blunt and Caroe, for the Respondent ORDER P. C. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 11th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 11th March, 2013 relates to the Assessment Year 2001-02. 2. The Revenue urge....

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.... Trust. This being received on amount advanced for development of infrastructural facility at the Port to facilitate the running of Respondent's business; (b) Interest of Rs. 34.13 lakhs on Term Deposit Receipt (TDR). This being the amount received on non-encashment of debenture warrants leading to credit balance in the bank account; and (c) Interest of Rs. 1291.21 lakhs from Oil Coordin....

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....ibunal which merely follows its own earlier order on an identical fact situation particularly when the earlier order has not been subject to challenge before this Court. However, in this case, one Mr. Joseph Rodrigues, Assistant Commissioner of Income Tax has filed affidavit dated 17th June, 2016, pointing out that an appeal had been filed to this Court from the order dated 11th December, 2003 for....