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2015 (6) TMI 582

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..... as not made any endeavour to assail these verdicts by way of revision petition, it is not in fitness of things to examine the issue involved in this revision petition on merits. However, after examining the impugned order on merits also, at the instance of the learned counsel for the Revenue, I am affraid no question of law is involved in the matter requiring adjudication in exercise of revisional .....

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..... aving clause, now the provisions contained therein cannot be pressed into service vis-a-vis the assessee. While passing the impugned judgment and order, the learned Tax Board has also placed reliance on some of its earlier decisions by the Co-ordinate Benches. At the threshold, when the matter came up before this Court on 06.12.2013, the Court was pleased to make following order:- The Tax Bo .....

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..... . As, in these earlier judgments, the Revenue has not made any endeavour to assail these verdicts by way of revision petition, it is not in fitness of things to examine the issue involved in this revision petition on merits. However, after examining the impugned order on merits also, at the instance of the learned counsel for the Revenue, I am affraid no question of law is involved in the matter r .....

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