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2012 (2) TMI 597

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.... instructions from the department whether any appeal has been preferred against the judgment and order passed by the learned Tribunal in relation to the Assessment Years 2002-03 and 2003-04 against the same assessee. The learned Tribunal while passing the impugned judgment and order in this appeal in connection with the Assessment Year 2004-05 has relied on the previous judgment in relation to the....

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.... be kept on record. Mr. Chatterjee submits that question no.3 was not dealt with by this Court previously. Therefore, the appeal should at least be admitted on that ground. We set out this ground hereinbelow - "Whether on the facts and in the circumstances of the case the Tribunal was justified in law in deleting the additions of Rs. 13,22,883/- on account of guest house expenses?" On car....