2019 (2) TMI 651

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....JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr.R.Murlidhar with Mr.B.G.Yewale i/by M/s Rajesh Shah & Co. ORDER P.C.: 1. These four appeals challenge the common order dated 16th October, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order relates to Assessment Year 200809. 2. The Revenue urges the following common questions of law ....

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....n in section 194J and without appreciating that as per the settled principle of jurisprudence, this exercise is required only when the law is unclear? 3. Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in rejecting the order of the Assessing Officer by holding that the Assessee is not in default u/s 201(1) in respect of the amount of tax which ....