2019 (1) TMI 40

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.... 1. These appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 2nd September, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order relates to Assessment Years 200708 and 2008-09. 2. In both these appeals, the Revenue raised the following identical question of law for our consideration : Whether on the facts and c....

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....jurisdiction. For the aforesaid conclusion, the impugned order of the Tribunal relied upon the order passed by its coordinate bench in the case of Shri. Samson Perinchery, rendered on 11th October, 2013. (ITA No. 4625 to 4630/M/13) after following the decision rendered by the Karnataka High Court in CIT Vs. Manjunath Cotton and Ginning Factory, 359 ITR 565, which in turn placed reliance upon the A....