9911796707
TMI Blog2014 (11) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... l u/s.260A of the Incometax Act, 1961 is filed against the judgment and order dated 17.11.1999 passed by the Income Tax Appellate Tribunal in ITA No.1129/Ahd/1994 whereby, the appeal was dismissed. 2. Briefly stated, the facts are that the assesseefirm filed its return of income on 31.12.1990 declaring income at Rs. 50,26,263/. The return of income was processed by the Assessing Officer and an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The A.O decided the issue against the assessee following earlier years' or in similar circumstances. The first appellate authority, following earlier years' orders, allowed relief to the assessee." 5. It is evident from the order of the Appellate Tribunal that the CIT(A) decided the issue in favour of the assessee by relying upon the orders passed in the earlier years, which was concurred by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal, was never carried in appeal before this Court. The Appellate Tribunal followed the same decision in this matter also. 8. Considering the aforesaid factual aspects, the Appellate Tribunal was justified in granting benefit of the earlier years' orders to the assessee, which are final. In view of the same, we find no illegality with the judgment rendered by the Appellate Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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