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2013 (11) TMI 1766 - HC - Income Tax

Issues involved: Appeal against Tribunal's order for assessment years 1998-99 and 1999-2000.

Summary:

Assessment Years 1998-99 and 1999-2000:
The High Court considered two appeals against the Tribunal's order for the same assessee for the assessment years 1998-99 and 1999-2000. The questions of law were admitted for consideration based on the memorandum of appeals. The appeals were of the year 2006, and similar questions of law had previously been addressed in the assessee's appeal for the period before these appeals. In a batch of appeals, the Court had already considered and answered all substantial questions of law framed in this case, relying on judgments from the Apex Court and other High Courts. As all questions of law had been previously answered, the Court disposed of the appeals by adopting the findings from the assessee's appeals in other connected cases where the questions had been resolved in favor of the assessee's sister concern and against the Revenue. The Court found no substance in the present appeals and accordingly disposed of them.

 

 

 

 

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