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TMI Blog2016 (10) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22nd October, 2016 of one Mr. M.P. Ramteke, Assistant Commissioner of Income Tax. The affidavit states that the amount of ₹ 10,000/as directed has been paid to the Maharashtra State Legal Services Authority. It further states that they are unable to locate the papers and proceedings with regard to the decision of the Tribunal in the case of Super Metal Industries Therefore, Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 991-92 to 2000-01 and 2001-02(part). 2. The question urged by the Revenue before us for our consideration is as under : Whether the Tribunal erred in law in ignoring the second provision to Section 158BFA of the Act? 3. The impugned order of the Tribunal allowed the respondent assessee's appeal by following its order in the case of Super Metal Industries Vs. Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ez 2015 (377) ITR 102, had observed as under : In matters of tax, justice requires that there must be certainty of law which presupposes equal application of law. Thus, where the issue in controversy stands settled by the decisions of this court or the Tribunal in any other case and the Revenue has accepted that decision then in that event the Revenue ought not to agitate the issue further u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above and some more orders to the above effect the Officers of the Revenue appear to be unmindful of the above and only seek adjournment at the time of the hearing to put in an affidavit before this Court. 5. In the above view, the appeal was adjourned to enable Mr. Tejveer Singh, learned Counsel appearing for the Revenue to take instructions and file an affidavit, if necessary. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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