2024 (12) TMI 1554

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.... with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. For the Respondent : Mr. Nageswar Rao, Mr. Parth and Mr. Pratik Rath, Advs. ORDER 1. These appeals have been preferred challenging the decision of the Income Tax Appellate Tribunal, Tribunal dated 24 February 2020 [ITA 211/2022] and 18 May 2020 [ITA 67/2022] and which had placed reliance upon the respondent-assessee's own case in Asses....

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....e, being aggrieved by the order of the AO, had approached the Tribunal which had come to pass orders in its favour and directed the deletion of adjustment of AMP. 4. Identical issues were being considered in ITA 67/2022 pertaining to AY 2015-16. These appeals came to be admitted on 15 May 2024 on the following questions of law:- "(a) Whether the Income Tax Appellate Tribunal ["ITAT"] w....

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....hese appeals have already been considered and disposed of by this Court in the case of the respondent-assessee itself in Deputy Commissioner of Income Tax-5(2) v. Casio India Company ITA 828/2019 decided on 13 September 2019 and where we had held as follows:- "The Revenue has preferred the present appeal to assail the order dated 24.01.2019 passed by the Income Tax Appellate Tribunal (ITA....