2006 (11) TMI 170

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.... filed by the Revenue under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") against the common order of the Income-tax Appellate Tribunal in I.T.A. Nos. 36, 40 and 41 (Mds)/2004 dated May 13, 2004, raising the following substantial questions of law: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in conf....

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....0,000 prescribed by the Central Board of Direct Taxes in the Instruction No. 1979 dated March 27, 2000, for filing appeals before the Income-tax Appellate Tribunal without considering the intent and purpose of the subsequent Instruction No. 1985 dated June 29, 2000, and without considering the judicial pronouncements of various High Courts including that of the jurisdictional High Court wherein it....

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....ch had been treated as unexplained for earlier assessment years. (c) The Commissioner of Income-tax (Appeals), on appeal, deleted the additions made. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed appeals before the Income-tax Appellate Tribunal, which, relying on the decision of this court in CWT v. S. Annamalai [2002] 258 ITR 675, held that as per the Ci....

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....ved in these appeals are earlier to the date from which the notification was given effect to. Hence, the application of notification for dismissing the appeal cannot be legally sustainable. Apart from that, clause (ii) of paragraph 3 of Instruction No. 1979 provides that where the Board's order, notification, instruction or circular is the subject-matter of an adverse order irrespective of the rev....