2019 (5) TMI 1555

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....ta, Advocate And Mr. Subhadip Roy, Advocate ORDER The Court: The only substantial question of law raised in this intended appeal by the revenue is whether the tribunal correctly applied section 33AB(7) of the Income Tax Act, 1961? Some complications in this case have arisen out of these facts. An identical issue was raised in an earlier appeal (ITA No. 1773/Kol/1997 under section 260A before ....

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....passed an order referring to the said appeal against the decision of the tribunal in ITA No. 1773/Kol/1997 as well as another appeal. It is common ground that the other appeal does not cover the point in issue. As far as the 1997 appeal is concerned the Court remarked that learned counsel for the revenue could not apprise the Court about the steps taken in that appeal. In the light of the above ....

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....1961 on the facts and in the circumstances of the case, taking into account the conduct of the revenue referred to hereinabove. Since the respondent is represented by the learned counsel, issuance and service of notice of the appeal are dispensed with. The advocate-on-record for the appellant is directed to file informal paper books by 8th February 2019, serving a copy thereof on the advocate-on....