2000 (12) TMI 35

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.... the consent of learned counsel for the parties, both these appeals are taken up for final disposal today. These appeals arise from the decision dated june 21, 2000, of the Income-tax Appellate Tribunal, Ahmedabad, in ITA Nos. 3483 of 1997 and 410 of 1999 in respect of the assessment years 1994-95and 1995-96, respectively. The Tribunal has held that interest income of the appellant-bank on the ....

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....as also the judgments of the Rajasthan High Court and the Supreme Court." At the time of hearing of the appeals, learned counsel for the parties agree that the controversy raised in these appeals is squarely covered by the decision dated November 29, 2000, of this court in ITR Nos. 48 and 49 of 1999 (Gujarat State Co-operative Bank Ltd. v. CIT [2001] 250 ITR 229 (Guj)). In view of the above,....