2011 (4) TMI 510

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..... EL, J.   This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delhi dated 2.7.2010 in ITA No.1893(Del)/2010 for the assessment year 2001-02 claiming following substantial questions of law:-   "I. Whether, on the facts and in the circumstances of the case, the Ld. .....

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..... tory on the part of the ITAT to decide the matter being the final authority of facts and not merely by follow the precedents without any discussion?"   Learned counsel for the appellant fairly states that the matter is covered against the revenue by earlier order of this Court dated 1.12.2010 in I.T.A. No.272 of 2006 in CIT v. M/s A.R. Industries Pvt. Ltd. Accordingly, this appeal is dismiss .....

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