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TMI Blog2015 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 5th October, 2011 passed by the Income Tax Appellate Tribunal (the Tribunal). 2 The following question of law has been raised for our consideration:" Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in holding the expenditure of Rs. 6,43,47,284/incurred for production of T. V. f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 2013. 4 In spite of the issue being covered by the decision of this Court in Geoffrey Manners and Co. Ltd. (supra) as well as by the order dated 4th July, 2012 in Income Tax Appeal No.202 of 2011 in respect of Assessment Year 199798, the Revenue has chosen to persist with this Appeal. However, not only the appeal memo does not indicate any reason why the Revenue is seeking to appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Apex Court. In the absence of the above explanation, it follows that there are times when even though the decision of the jurisdictional High Court has been accepted by the Revenue and yet the Revenue chooses to file an appeal on the same issue before this Court. Rule of law implies certainty of law and the State filing appeals on settled issues arbitrarily and/or without any application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to matter little to the Officers, for after all the amount came out of the general pool of tax paid by the tax payers. In the circumstances, we are now putting the Officers of the Revenue to notice, that in all cases including where appeals are filed, the Offices instructing the Counsel would review whether the appeal should at all be pressed in view of the Revenue having accepted the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. 8 It is expected of the Revenue that in the light of the above observations it would review all the appeals which are already filed and where the issue stands concluded by virtue of decision of this Court which has been accepted by the Revenue, withdraw such appeals. Needless to state that above examination will also be done in case of new appeals under Section 260A of the Act before f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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