2003 (12) TMI 646

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....enue under Section 260A of the Income -tax Act, 1961 is directed against a consolidated order, dated 3 August 2001, passed by the Income-tax Appellate Tribunal Delhi Bench-E (for short the Tribunal) in ITAs No.1652, 1660, 1663 and 1667/Del/95, pertaining to assessment year 1990-91. According to the Revenue, the said order involves the following questions of law: ''1. Whether ITAT ....

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.... facts when it has passed the non-speaking order ?'' From the impugned order we find that while dismissing Revenue's appeal, the Tribunal has relied upon its earlier orders in the case of identically placed assessees in respect of assessment year 1988-99. The Tribunal has also noted that Revenue's applications against the said orders have also been dismissed by it. When the m....