1996 (11) TMI 54

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..... Tribunal, Amritsar, and the Income-tax Appellate Tribunal, Delhi Bench "A", Delhi, whereby the orders passed by the competent authorities for acquisition of the properties belonging to the respondents have been set aside. In I. T. A. No. 21 of 1987, the Tribunal has remanded the case to the competent authority for fresh decision while setting aside the order of acquisition. There is no controve .....

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..... in I.T.A. No. 7 of 1980--CIT v. Gursher Singh [1997] 225 ITR 725, decided on November 18, 1996, along with four other appeals. In our opinion, there is no reason to differ from the view expressed in the abovereferred three decisions. In view of the above, the appeals filed by the Commissioner of Income-tax deserve to be dismissed. Ordered accordingly. - - TaxTMI - TMITax - Income .....

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