2019 (2) TMI 646

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....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 & circumstances of the case by passing the order dated 23....

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.... 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 'Income from Other Sources'. The Appellant contends that the interest income should no....

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.... 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 or the Supreme Court I, Khem Chand Agrawal, son/daughter/wife of Shri G. S. Agrawal being the Director of ....

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....bove, 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 under section 257 or in appeal before the Supreme Court under section 261. Signature of the declarant: Permanent Account No: AAB....