2006 (4) TMI 119

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.... respondent. JUDGMENT The judgment of the court was delivered by A. M. SAPRE J. - This is an appeal filed by the Commissioner of Income-tax (Revenue) under section 260A of the Income-tax Act, 1961, against an order dated August 18, 2003, passed by the Income-tax Appellate Tribunal in I. T. A. No. IT(SS)A. No. 25/IND/2002. This appeal was admitted for final hearing on the following substan....

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....ncome-tax Act dated March 23, 2000, was already set aside by the Tribunal at the instance of the assessee in his appeal being IT(SS)A. No. 6/IND/2000 by their order dated February 4, 2003, and the said order was not questioned by the Revenue in further appeal to this court then in such event, the Tribunal was justified in passing the impugned order in favour of the assessee. Indeed the impugned or....