2019 (2) TMI 646

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....Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 23/06/2015 passed by CIT(A)-III, New Delhi for Assessment Year 2011-12. 2. The grounds of appeal are as under:- 1. "Ground No. 1: The Ld. Commissioner of Income Tax (Appeals) - III, New Delhi (hereinafter referred to as 'CIT(A)') has erred in law and in the fact &....

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....ated 18.02.2013. The Appellant contends that the order of Hon'ble Delhi High Court has not attained finality as the Appellant has already filed an appeal in this regard before Hon'ble Supreme Court. Ground NO. 4 The CIT(A) has erred on facts and circumstances of the case in holding that the AO is correct in holding that interest income on FDR's should be treated as &#....

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....itted that the assessee has filed SLP before the Hon'ble Supreme Court which is yet pending but as of today, the issue is covered against the assessee. The Ld. AR submitted Form No. 8 as under:- "FORM NO. 8 [See rule 16] Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court....

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.... apply to the case referred to in paragraph 2 above the final decision on the question of law in the case referred to in paragraph 1 above, the assessee mentioned in paragraphs 1 and 2 above, shall not raise the said questions of law in the case referred to in paragraph 2 above in appeal before any appellate authority or for a reference before the High Court under section 256 or the Supreme Court ....