2013 (12) TMI 248

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..... 69 of 2011 - - - Dated:- 26-2-2013 - J P Devadhar And M S Sanklecha, JJ. For the Appellant : Mr. N N Singh For the Respondent : None JUDGEMENT:- In this appeal by the revenue for the assessment year 2002 -03, though three questions of law are raised, at the time of hearing, counsel for the revenue presses only one question, which reads as under :- Whether on the facts and in .....

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..... le to the present case. The only submission on behalf of the revenue is that there was an earlier decision of this Court in the matter of N.A. Mody V/s. CIT reported in [1986] 162 ITR 420 and it has not been considered in the decision rendered in the matter of Prashant S. Johsi (supra). 3. In the impugned order, the Tribunal does refer to the decision of this Court in the matter of N.A. Mody (su .....

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