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TMI Blog2014 (7) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Tribunal for the AY 1989-90 has attained finality – Decided against Revenue. - Tax Appeal No. 438 of 2000, Tax Appeal No. 456 of 2000 - - - Dated:- 10-6-2014 - M. R. Shah And K. J. Thaker,JJ. For the Petitioner : Mr. KM Parikh, Advocate For the Respondent : Ms. Gargi Vyas JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1. As common question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed? 3. The Revenue has preferred Tax Appeal No. 456 of 2000 to consider the following substantial question of law; Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal has substantially erred in law in confirming the order of the Commissioner of Income Tax (Appeals), who had cancelled the order under Section 154 passed by the Assessing Officer by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect to the Assessment Year 1989-90. It is reported that against the order passed by the learned Tribunal with respect to the Assessment Year 1989-90, granting similar benefits, the Revenue has not carried the matter further and the order passed by the learned Tribunal for the Assessment Year 1989-90, which has been heavily relied on by the Tribunal, has attained finality. 6. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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