2025 (8) TMI 1809

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.... P. C. 1. The above Appeal has been filed by the Revenue challenging the Order passed by the Income Tax Appellate Tribunal dated 1st September 2017. Assessment Year in question is A.Y. 2011-12. According to the Revenue, the order of the ITAT gives rise to the following two substantial questions of law: "1. Whether on the facts and in the circumstances of the case and in law, the Hon'b....

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....Additionally, we find that the issue is also covered in the Assessee's own case in Income Tax Appeal No. 2255 of 2011, and 2290 of 2011 (decided on 9th May 2014). In fact, the learned Advocate appearing on behalf of the Revenue fairly pointed this fact out to us. Further, no distinguishing features are pointed out in the present Appeal, which would warrant a different view from that taken by this ....