2012 (2) TMI 597

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....ent 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 aforesaid previous years. Mr....

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....bmits 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 ₹ 13,22,883/- on account of guest house expenses?" On careful perusal of the judgment and order o....