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2022 (7) TMI 1578

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..... been filed under Section 260A of the Income Tax Act, 1961 ('the Act') challenging the order dated 24th May, 2019 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 4763/Del/2016 for the Assessment Year 2012-13. 2. Learned counsel for the appellant submits that ITAT has erred in allowing the benefit of exemption under Section 11 of the Act which was denied by the Asse .....

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..... time to comply with the order dated 3rd August, 2018. Learned counsel for the respondent states that the issue raised in the present appeal had also arisen in the Assessment Years 2005-06, 2007-08 and 2008-09. He states that no appeal had been filed against the Tribunal judgment with regard to the aforesaid assessment years-which were in favour of the respondent-assessee. He also points out that .....

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..... Court had observed as follows: "..... 2. The appeal filed by the Revenue being ITA No. 6/2002 against the said order of the ITAT for AY 1992-93 has already been dismissed by this Court on 7th April 2011. The Revenue's appeal ITA 215 of 2002 for AY 1993-94, involving the same question, was dismissed on 24th September 2014. 3. In that view of the matter, this appeal is dismissed. The questi .....

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