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TMI Blog2015 (10) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department on account of tax effect being less than ₹ 4 lakhs. - ITA No. 2334/Del/2013 & CO No. 151/Del/2013 - - - Dated:- 1-1-2015 - Sh. N. K. Saini and Sh. H. S. Sidhu, JJ. For the Appellant : Sh. Devender Jindal, Adv. For the Respondent : Sh. Vikram Sahay, Sr. DR ORDER N. K. Saini (Accountant Member).- The appeal by the Department and the cross-objection by the assessee are directed against the order, dated February 5, 2013, of the learned Commissioner of Income-tax (Appeals)-III, New Delhi. 2. Firstly we will deal with I. T. A. No. 2334/Del/2013. The only effective ground raised in this appeal read as under : On the facts and in the circumstances of the case, the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reclude such authority from filing an appeal or application for reference on the same issue in the case of- (a) the same assessee for any other assessment year ; or (b) any other assessee for the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an Income-tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the Income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case. (4) The Appellate Tribunal or Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the hon'ble Punjab and Haryana High Court :- 1. CIT v. Oscar Laboratories P. Ltd [2010] 324 ITR 115 (P H) ; 2. CIT v. Abhinash Gupta [2010] 327 ITR 619 (P H) ; and 3. CIT v. Varindera Construction Co. [2011] 331 ITR 449 (P H) [FB] 8. Similarly, the hon'ble Delhi High Court in the case of CIT v. Delhi Race Club Ltd. in I. T. A. No. 128 of 2008, order dated March 3, 2011, by following the earlier order dated August 2, 2010, in I. T. A. No. 179 of 1991 in the case of CIT v. P. S. Jain and Co. [2011] 335 ITR 591 (Delhi) held that such circular would also be applicable to pending cases. 9. From the ratio laid down by the hon'ble Delhi High Court, it is clear that the instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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