2007 (7) TMI 211

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....by the assessee-appellant under section 260A of the Income-tax Act, 1961, stating that the following questions of law arising out of the order of the Tribunal dated January 30, 2006, in I.T.A. No. 6323/ Mum/03: "1. Whether, on the facts and in the circumstances, the Tribunal was justified in setting aside the impugned cash credit of Rs. 7 lakhs in respect of loans from Shri Y.J. Choksi Group an....

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....3) of the Act on March 31, 2000, wherein additions aggregating to Rs. 38,47,297 were made in respect of cash credits of J.M. Shah group and Y.J. Choksi group. Being aggrieved by the aforesaid order, the assessee filed an appeal before the Commissioner (Appeals) who by an order dated March 30, 2001, restored the issue of the appeal to the Assessing Officer with direction that the issue be determ....

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....ed by the aforesaid order, the Revenue filed an appeal before the Appellate Tribunal being I.T.A. No. 6323/Mum/03. By a common order dated January 30, 2006, the Income-tax Appellate Tribunal disposed of both the appeals being I.T.A. No. 3020/Mum/01 and I.T.A. No. 6323/Mum/03. By the said order, the Tribunal dismissed the appeal filed by the assessee being I.T.A. No. 3020/Mum/01 thereby confirmi....

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....tead of remanding the matter once again. It is apparent that the confusion arose because both the appeals, one filed by the assessee challenging the order of the Commissioner of Income-tax (Appeals) in remanding the matter and another appeal filed by the Revenue challenging the order of the Commissioner of Income-tax (Appeals) after remand were heard and disposed of by a common judgment. In thi....