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2018 (9) TMI 117

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..... ER P. C. : 1 Mr. Suresh Kumar, during the course of his argument stated that in the impugned order, the Tribunal has followed its view for the Assessment Year 2009-2010 and applied it for the Assessment Year under consideration, namely, 2010-2011. 2 Mr. Suresh Kumar fairly says that Income Tax Appeal (L) No. 199 of 2015 for the Assessment Year 2009-2010 was filed in this Court on 17th February .....

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..... prehension of Mr. Suresh Kumar. Though we accede to his request and bring that Appeal as well and would hear Mr. Suresh Kumar on that Appeal, it is for the purposes of our Registry taken to be rejected. Still we have a word or more to say about this conduct of the Revenue. 5 On numerous occasions, this Court has brought to the notice of the Department of Revenue, Ministry of Finance, Government o .....

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..... the Appeal for the prior Assessment Year may not be properly drafted or does not contain the relevant details, much less the precise question of law and if that is dismissed, there will be definitely an impact on the Appeal relating to the Assessment Year under consideration. Hence, this is not a short term exercise, but a major surgery which will have to be performed. If the Revenue Officials ar .....

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