TMI Blog2016 (7) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court lies only when a substantial question of law is involved. It is essential for the High Court to first formulate a question of law and thereafter proceed in the matter. Thus in relation to the entertaining of an Appeal under Section 260- A he following questions are framed: Q. 1. Whether Under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly appealable, while the order was of rejection of stay application? - INCOME TAX APPEAL No. - 36 of 2016 - - - Dated:- 6-7-2016 - Hon'ble Amreshwar Pratap Sahi and Hon'ble Dr. Vijay Laxmi, JJ. For the Appellant :- Ghan Shyam Chaudhary For the Respondent :- D D Chopra JUDGEMENT Heard learned counsel for the appellant, Sri Ghan Shyam Chaudhary who contends that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are framed: Q. 1. Whether Under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal failed to consider its own Third Member Bench Judgment in the case of Rajya Krishi Utpadan Mandi Parishad vs. ITO 2(2), Lucknow dated 22.4.2014 forA.Y.2001-02 to 2003 -04 and 2006-07 in 153 ITD 101 (TM) (Lko) (2015) wherein, it had been held that appeals of the assessee for gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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