2007 (5) TMI 641

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..... . Nos. 183 and 184 of 2007, as two different assessment orders in respect of the same assessee are the subject matter of challenge. The revenue has filed the appeals under Section 260A of the Income Tax Act, 1961, against the common order dated 30.8.2006, passed by the Income Tax Appellate Tribunal, Chandigarh Bench A , Chandigarh, in I.T.A. Nos. 384/Chandi/2004 and 386/Chandi/2004, in respect of .....

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..... ered in the statutory limit of ₹ 40 Lakh, as specifically provided for in the Act? It remains undisputed that I.T.R. No. 167 of 2007, in respect of assessment year 2001-2002, in the case of the same assessee, came up for consideration on 7.5.2007, on the same questions of fact and law. The appeal was dismissed. We adopt the same reasoning to dismiss these appeals as has been adopted in th .....

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