2013 (11) TMI 1315

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..... in assessee's own case for assessment year 2005-06 - Nothing has been brought on record to show that the said decision of the Tribunal has been reversed/modified by the Hon'ble Karnataka High Court. Hence, as on date, the decision holding the field is that of the Tribunal for the assessment year 2004- 05 – No any change in facts and circumstances in the present assessment year also – No any infirm .....

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..... H. V. Gowthama, claiming to be the authorized representative had filed a letter dated.27.02.2013, seeking for blocking of the appeal till the disposal of an appeal on a similar issue of the same assessee, which is pending before the Hon'ble High Court of Karnataka. However, we find from records that the said representative has not been authorized by the assessee. From the records it is found that .....

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..... order has followed another order in assessee's own case for assessment year 2005-06. The Revenue has also taken as ground no.4 that the Tribunal's order for assessment year 2004-05 has not become final since appeal u/s.260A has been filed before the Hon'ble High Court. However, nothing has been brought on record to show that the said decision of the Tribunal has been reversed/modified by the Hon'b .....

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