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2014 (6) TMI 150 - HC - Income TaxMaintainability of appeal – Held that:-Whenever the CIT(A) and the Tribunal follows their own order for the preceding years or a view taken for the successive AYs, the Revenue files an appeal concerning only the last AY for which the Tribunal delivered the order - There is absolutely no explanation as to why, when on the same facts the judgment and order of the CIT(A) and the Tribunal for earlier AYs is accepted by the Revenue, an appeal is filed for the assessment year in question – thus, no substantial question of law arises for consideration – Decided against Revenue.
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