2016 (10) TMI 1321

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..... ndent : Mr. Mihir Naniwadekar ORDER P.C: These two Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the common order dated 28th September, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal)for the Assessment Years 2007-08 and 2008-09. 2 The Revenue urges the following common identical question of law in both the Appeals for our consideration: "(a) Whet .....

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..... T v/s. Kolahpur Zilla Sahakari Dudh Utpadak Sangh Ltd. 315 ITR 304. (b) It is an agreed position between the parties that the issue raised herein stands concluded by the decision of this Court in Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd., (supra) in favour of the RespondentAssessee. (c) In the above view, the question as framed does not give rise to any substantial question of law as the .....

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..... ). However, the issue raised herein was not even an issue raised therein. (c) In the above view, the question as framed does not give rise to any substantial question of law as the impugned order of the Tribunal has merely followed its own orders for the earlier Assessment Years, which have been accepted by the Revenue. Thus, not entertained. 5 Accordingly, both the Appeals are dismissed. No or .....

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