2026 (5) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case the Ld. AR filed a letter dated 17.03.2026 indicating that the impugned issues were already adjudicated through order in ITA 4164/Del/2025 for AY 2015-16, vide order dated 29.10.2025. It has been submitted that this is a duplicate appeal filed by the Revenue since the same assessment year is involved. A copy of ITAT's order has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the averments of Ld. DR and have gone through the records before us. It is seen that the operative portion of the ITAT's order (supra), on similar set of facts for the same assessment year, is as under: - "5. After perusing the order of the Ld. CIT(A), we find that he has correctly invoked the provisions of section 273B. We are inclined to agree with the CIT(A) that the assessee had re....