2017 (2) TMI 1574

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..... Menon, JJ. For the Appellant : Ms. S. V. Bharucha. For the Respondent : Mr. Nitesh Joshi i/b. Mr. Sameer Dalal. P.C. : 1. These four Appeals under section 260A of the Income Tax Act, 1961 (the 'Act') by the Revenue challenges the common impugned order dated 21st February, 2014 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The common impugned order rela....

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.... for Assessment years 2007-08 and 2009-10 emanate from the orders passed under Section 143(3) of the Act while the appeals for Assessment years 2004-05 and 2005-06 arise from orders passed under Section 143(3) read with Section 263 of the Act. The impugned order of the Tribunal dismissed the Revenue's four appeals by following its earlier order dated 16th March, 2011 in respect same respondent....