2019 (3) TMI 745

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....ion 260 A of the Income Tax Act, 1961 (Act), challenges the order dated 29/01/2016 passed by the Income Tax Appellate Tribunal ("the Tribunal" for short). This appeal relates to the Assessment Year 20092010 2 Revenue has urged following two questions of law for our consideration: ( i) Whether on the facts and circumstances of the case and in Law, the Hon. ITAT was right in holdin....

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....of Commissioner of Income Tax-16 Mumbai v/s. M/s. D Chetan & Co. and decision dated 11/12/2018 in Income Tax Appeal No.843 of 2016 in the matter of Pr. Commissioner of Income Tax19 v/s. M/s. Polar Star. 4 In view of above, the question that is raised before us does not give rise to any substantial question of law as the issue sought to be raised here is already concluded. Hence not entertained. ....