2009 (10) TMI 13

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....court was delivered by Dr. Satish Chandra, J. - This writ petition is filed by the Income Tax Department against the order dated 05.07.2004 passed in Miscellaneous Application No. 102/LUC/ 2003 arising out of Income Tax Appeal No. 1642/Alld./1996 by the Income Tax Appellate Tribunal, Lucknow for the assessment year 1993-94 The brief facts of the case are that the Income Tax Appellate Tribuna....

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....the stay order in favour of the petitioner. With this background, Sri D. D. Chopra learned counsel for the department has justified the earlier order passed in Income Tax Appeal no. 1642/Alld./1996. He submits that once the Tribunal has rejected to admit the additional ground, the same cannot be admitted again by the Tribunal specially when one of the member was common in both the orders. On....