2019 (11) TMI 549

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....er Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 16th May, 2016, passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 16th May, 2016 is in respect of Assessment Year 2005-06. 2 Revenue urges the following questions of law, for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribun....

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....our of the Respondent-Assessee by the decision of this Court in CIT v/s M/s. Prism Cement Ltd., (Income Tax Appeal No. 1868 of 2014) rendered on 4th April, 2017. The aforesaid appeal was from the order of the Tribunal, disposing of the Appeal for the Assessment Year 2003-04. (ii) No distinguishing features in fact and/ or law in the subject Assessment Year to that in the Assessment Year 2003-04 ....