2016 (8) TMI 1567

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....JJ. For the Appellants : Ms. Samiksha Kanani i/b Mr. Suresh Kumar. For the Respondents : Ms. Khushbu Malviya i/b Desai & Chinoy. ORDER P.C. 1. These Appeals arise from the impugned order of the Income Tax Appellate Tribunal (the 'Tribunal') dated 29th October, 2010. The impugned order dated 29th October, 2010 of the Tribunal disposed of four appeals relating to Assessment Ye....

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....above. Filing of appeal in such cases is to be decided on merits of the case." "5. ............. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the presc....