2019 (12) TMI 322

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....Legal for the Respondent. ORDER P.C. : Heard. 2. This appeal under section 260-A of the Income Tax Act, 1961 (Act), challenges the order dated 29 April 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 29 April 2016 is in respect of assessment year 1998-99. 3. The Revenue has urged the following questions of law for our consideration: "(a....

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....ded in favour of the Assessee and against the Revenue by the decision of this Court in in Pr.CIT v. M/s.Indian Seamless Steels and Alloys Ltd. Income Tax Appeal Nos.396 & 397 of 2017 decided on 30 April 2019. Therefore, this proposed question does not give rise to any substantial question of law. Hence, not entertained. 5. Appeal is admitted on Question (a) being a substantial question of law. ....