2006 (9) TMI 618

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....9/Delhi/2002 relevant for the assessment year 1998-99. 2. In paragraph 3 of the impugned order, the Tribunal has stated that the issue raised in the case of this assessed is squarely covered in favor of the assessed and against the revenue by a decision of the Tribunal rendered on 21-9-2005 in the case of Muthoot Financiers v. Dy CIT (IT Appeal No. 1707 (Delhi) of 2002) and in the case of Mutho....

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....eason why in respect of two assessees it has accepted the order passed by the Tribunal and in respect of this assessed it has not accepted the order of the Tribunal which merely follows the two other orders. 7. This court has time and again taken the view that there must be some consistency in the stand of the revenue and they cannot pick and choose cases in which to file an appeal in respect o....