2015 (2) TMI 1262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 27th July, 2012 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 200607. 2. The Revenue has formulated the following questions of law for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... between the parties and so far as Questions (a) and (b) are concerned, identical issues were raised by the Revenue for the Assessment Year 2005-06 and this Court by an order dated 11th February, 2013 (Income Tax Appeal No.1949 of 2011) dismissed the Revenue's Appeal in the Respondent-Assessee's own case. In view of the above, we see no reason to entertain Questions (a) and (b). 4. So far....