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TMI Blog2013 (12) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Sc,A. N. Mahajan,B. Agrawal For the Respondent : S. D. Singh ORDER All the appeals have been filed by the Department under Section 260-A of the Income Tax Act, 1961 against the judgment and orders dated 25.11.2004, 28.01.2005 and 02.11.2004 passed by the Income Tax Appellate Tribunal, New Delhi in Income Tax Appeals No. 2682/Del/2000; 3106/Del/1999; 578/Del/1998 for the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hini Mills Ltd.), where this Court has passed the following order: "We have heard Shri Dhananjai Awasthi, learned counsel appearing for the department. This Income Tax Appeal filed under Section 260-A of the Income Tax Act arises from an order of Income Tax Appellate Tribunal, Lucknow Bench, Lucknow dated 18.1.2005 for the assessment year 1994-95. The appeal has been preferred by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arty in Income Tax Appeal No.355 of 2005 (Commissioner of Income Tax vs. M/s Kisan Sahkari Chini Mills Ltd) decided on 5.9.2013 in which we followed the judgment in CIT Vs. Ponni Sugars & Chemicals Ltd (2008) 366 ITR 392 (SC), which has also been followed by this Court inter party in CIT vs. M/s Kisan Sahakri Chini Mills Ltd (2010) 328 ITR 27 (All.). In CIT Vs. Ponni Sugars & Chemicals Ltd (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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