TMI Blog2015 (7) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of motion seeking condonation of delay was allowed, the learned counsel made a joint request that the appeal itself be taken up for admission. 2. The appeal challenges an order dated 18-1-2013, passed by the Income Tax Appellate Tribunal in respect of Assessment Year 2004-05. The questions framed by the revenue for our consideration read as under:- "1. Whether on the facts and circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Vijay Lakshmi Sugar Mills Ltd. vs. CIT (191 ITR 641) (SC), K.R.M.T.T. Thiagaraja Chetty & Co. (24 ITR 525) and Morvi Industries Ltd. vs. CIT (82 ITR 835)?." 3. By the impugned order, the Tribunal has allowed the assessee's appeal in respect of both the aforesaid issues by placing reliance upon the decision of this Court in Commissioner of Income Tax v. Bank of Rajasthan Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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