2004 (10) TMI 54

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....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/Ind/93 along with other appeals. It was ....

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.... 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 of these appeals was dismissed by this court....

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....d 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 order passed by the earlier Division Bench on April ....

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....s 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 section 271(1)(c) ibid on the assessee. It was imposed ....