2008 (8) TMI 938

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Income Tax Appellate Tribunal, Cochin Bench, Kochi, in I.T.A.No.114/Coch/2002, for the assessment year 1995-96. The order passed by the Tribunal is dated 26th April, 2005. 2. The Tribunal while deciding the issues raised by the Revenue before it, had answered those issues following the dicta laid down by the jurisdictional High Court. 3. For the first time, nearly about three years, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he law laid down by the apex Court in the case of IPCA Laboratory's case, the Revenue has to make an appropriate application before the Tribunal, either for review or rectification of its order. 5. In that view of the matter, we decline to entertain this appeal. Accordingly, the appeal is disposed of. However, we grant liberty to the Revenue to make an appropriate application/review petitio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X