2016 (11) TMI 1401

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....waj, Ishaan Bhardwaj, Rajesh Sethi, Arun Biriwal JUDGMENT S. J. Vazifdar, CJ. This is an appeal against the order of the Tribunal allowing the department/respondent's appeal against the order of the CIT (Appeals) in respect of the assessment year 2008-2009. 2. By a Civil Miscellaneous Application No. 15326-CII of 2015, the appellant/assessee raised the following questions contending that the s....

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....spective' in nature, pursuant to the judgement of this Hon'ble Court in the case of CIT vs. Sh. Sandeep Jain & others in ITA 261 of 2014, CIT (Central) Ludhiana vs. Cosmos Builders & Promoters Ltd., in ITA No. 425 of 2014?" 3. The appeal is pressed only in respect of these questions of law and not in respect of the questions of law raised in the original appeal. 4. The appeal is admitted on the ....

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....etition for Special Leave to Appeal against that judgement filed by the department was dismissed by the Supreme Court. 5. We are bound by the above judgements. In fact, in M/s Cosmos Builders and Promoters Ltd. case, the judgement in Sh. Sandeep Jain and others was followed. We follow the same in this appeal also. As we are bound by that judgement, we have not considered Mr. Sethi's argument on b....