2016 (9) TMI 1311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order dated 30 August 2013 passed by the Income Tax Appellate Tribunal ("Tribunal"). 2. The impugned order relates to Assessment for block period 1991-92  to 20001 and 200102 (part). 3. The impugned order of the Tribunal allowed the Respondent Assessee's appeal by placing reliance upon its order in case of Super Metal Industries vs. DCIT 119 ITD page 153. However, the appeal memo as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Singh, learned Counsel for the Appellant Revenue has appeared in Director of IncomeTax (International Taxation) vs. Credit Agricole Indosuez 2015 (377) ITR 102 , had observed In matters 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 ot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 ITR 20 (Bom); I.T.A. No. 330 of 2013 DIT v. Citibank N.A. dated March 11, 2015 - [2015] 377 ITR 69 (Bom))." In spite of the above and some more orders to the above effect the Officers of the Revenue appear to be unmindful of the above and only seek adjournment at the time of the hearing to put in an affidavit before this Court. 4. In the above view, at the request of Mr. Tejveer Singh, the app....