2016 (12) TMI 121

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....al under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 5th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 5th August, 2013 relates to the Assessment Year 200809. 2 Mr. Singh, learned Counsel for the Revenue urges the following reframed questions of law: "(a) Whether on the facts and circumstances of the....

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.... Merchant Cooperative Bank Ltd., (ITA 1254/PN/2011 dated 29th April, 2013). Mr. N. M. Singh, learned Counsel appearing for the Revenue, on instruction, states that Revenue has not filed any Appeal from the order of the Tribunal in the case of Nashik Merchant Cooperative Bank (supra). 4 We further find that no distinction in fact and/or in law from the decision of the Tribunal in Nashik Merchant....

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....e facts. In fact, in Director of Income Tax (International Taxation) v/s. Credit Agricole Indosuez 2015 (377) ITR 102, we had observed as under: " In matter of tax, justice requires that there must be certainty of law which presupposes equal application of law. Thus, where the issue in controversy stands settled by the decisions of this court or the Tribunal in any other case and the Reve....