2016 (3) TMI 1366

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....: Shri G.N. Makwana ORDER R.C. Sharma, AM :   MA NO. 212/Mum/2015 -   1. This  Miscellaneous  Application  arose  out  of  ITA  No. 5539/Mum/2012 for A.Y 2001-02, order of Tribunal dt. 21.1.2015.   2. Through this Miscellaneous Application it was contended by the ld. AR that the sale proceeds of shares of Tripex Overseas Ltd. was considered ....

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....ipex Overseas Ltd. had already been taxed in A.Y 2007-08, the same should not be again added in A.Y 2001-02 under consideration.  We direct accordingly.   4. In the result, the Miscellaneous application filed by the assessee is allowed in part for statistical purposes.   MA NO. 213/Mum/2015 -   5. As the facts in A.Y 2001-02 (ITA No. 7526/Mum/2013) are pari materia to the fa....