2003 (12) TMI 646

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..... onsolidated order, dated 3 August 2001, passed by the Income-tax Appellate Tribunal Delhi Bench-E (for short the Tribunal) in ITAs No.1652, 1660, 1663 and 1667/Del/95, pertaining to assessment year 1990-91. According to the Revenue, the said order involves the following questions of law: ''1. Whether ITAT was correct in law in confirming the order of CIT(A) and thereby deleting the addi .....

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..... we find that while dismissing Revenue's appeal, the Tribunal has relied upon its earlier orders in the case of identically placed assessees in respect of assessment year 1988-99. The Tribunal has also noted that Revenue's applications against the said orders have also been dismissed by it. When the matter came up for hearing on 21 November 2002, we had directed learned counsel for the R .....

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..... e Revenue before the Tribunal, the answer of the learned counselwas in the negative. Nevertheless, even in the present appeal no such plea has been raised. In view of the above-stated factual scenario, when the view of the Tribunal on a similar issue has been accepted by the Revenue in respect of one of the years, no question of law, much less a substantial question of law, survives for our .....

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