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TMI Blog2014 (6) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the order - There is absolutely no explanation as to why, when on the same facts the judgment and order of the CIT(A) and the Tribunal for earlier AYs is accepted by the Revenue, an appeal is filed for the assessment year in question – thus, no substantial question of law arises for consideration – Decided against Revenue. - - - - - Dated:- 1-4-2014 - DHARMADHIKARI S. C., KULKARNI G. S., J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Tribunal delivered the order. There is absolutely no explanation as to why, when on the same facts the judgment and order of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal for earlier assessment years is accepted by the Revenue, an appeal is filed for the assessment year in question. The view taken by the Tribunal either is erroneous or is in consonance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds which have been dealt with by the Tribunal all that it has done is that it followed its own earlier view and on facts, that too in relation to the same assessee. In such circumstances, the appeal does not raise any substantial question of law. It is accordingly dismissed. A copy of this order be forwarded to the Commissioner of Income-tax (Judicial) so that hereinafter in all memos of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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