2011 (5) TMI 1037

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..... R O R D E R PER R.P. TOLANI, J.M : These misc. applications have been filed by the assessee as well as the revenue against consolidated order dated 29-10-2009 passed in ITA nos. 3010 3011/Del/08 for A.Y. 1996-97 and 1997-98. 2. The appeals were filed by the assessee in respect of grounds pertaining to reopening of assessment and additions on merit in respect of conveyanc .....

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..... ch should be added accordingly. In view thereof, both the appeals of the assessee are partly allowed. 3. The assessee has filed copy of Tribunal s consolidated order dated 17- 2-2006 in assessee s own case, rendered in ITA nos. 138 139/Del/03 for the very same assessment years 1996-97 and 1997-98. The Bench while setting aside the appeals to AO, had given certain directions regarding furn .....

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..... the merits of the issue about allowability of conveyance allowance, additional conveyance allowance and incentive bonus decided in para 8 above, which will take care of revenue s MA as well. We order accordingly. The registry is directed to post the captioned appeals for hearing of recalled issue in due course by issuing notices of hearing to both the parties. 5. In the result, both the misc. .....

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