2004 (10) TMI 54

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.... of other connected appeals being I.T.A. Nos. 82/99, and 88/99 because all these appeals arise out of one common impugned order passed by the Tribunal ("the I.T.A.T."). This is an appeal filed by the Revenue (Commissioner of Income-tax) under section 260A of the Income-tax Act, 1961 against a common order dated February 16, 1999, passed by the Income-tax Appellate Tribunal in I.T.A. No. 1003/In....

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....t years 1985-86, 1986-87 and 1987-88, even though the revised returns were filed offering the additional income after search and in response to notice under section 148 of the Act issued by the Department?" At the outset it may be taken note of as being brought to our notice that one appeal being I.T.A. No. 86/99 filed by the Revenue against this very impugned order which is the subject-matter ....

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.... same bunch of cases and the order is dismissed then it necessarily follows that all appeals are to be disposed of on the same lines. This court may not be able to quash the impugned order in these appeals because this very impugned order is upheld by this court in I.T.A. No. 86/99 though decided earlier separately from this bunch. Learned counsel for the appellant contended that since the orde....

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....as attained finality and hence is binding on this court. As observed supra, whether dismissal of the appeal was with reasons or without reasons, so far as this court is concerned, it is bound by its conclusion, i.e., dismissal. In other words it is of no significance whether the dismissal is based on reasons or no reasons. The issue in these appeals relates to imposition of penalty under sec....