2022 (10) TMI 153

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.... the instance of the assessee is seeking stay of recovery of outstanding tax arrears (tax and interest) amounting to Rs.132.48 crore. The relevant assessment years are 2015-2016 to 2018-2019. 2. The learned AR out the very outset submitted that all the issues raised in these appeals are identical to issue raised in the assessment years 2012-2013 to 2014-2015 and the Tribunal (assessee's own case for A.Y. 2012-2013 to 2014- 2015) in ITA Nos.693/Bang/2017, 2680/Bang/ 2017 and 3373/Bang/2018, restored all the issues to the files of the Assessing Officer to consider the same afresh. Copies of the orders of the Tribunal in assessee's own case for assessment years 2012-2013 to 2014-2015 (supra) are placed on record. 3. The learned Departmen....

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.... 15,22,00,216 33,80,50,666 2018-19 56,10,24,758 14,65,06,093 70,75,30,851 31,95,74,980 38,79,67,793 3. In this regard, it is pertinent to mention that the issues disputed under the aforesaid appeals are broadly similar in substance to the adjustments made in the case of the assessee company for the preceding AYs i.e. 2012-13 to 2014- 15, which were also challenged before the Tribunal, and the tribunal had adjudicated the matter vide ITA No.693/Bang/2017, 2680/Bang/2017, and 3373/Bang/ 2018 respectively, setting aside the matter to AO with a direction to undertake de novo assessment in accordance with the law. 4. Considering above, it is observed that the appeal in the instant case with similar issue....