TMI Blog2010 (4) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... aj ORDER C. L. Sethi (Judicial Member) In this appeal, filed by the revenue against the order dated 03.10.2009 passed by the ld. CIT(A) in the matter of an order passed by the AO u/s. 201(1)/201(1A) of the Income Tax Act, 1961 ( the Act ) for the F.Y. 2004-05, the following grounds have been raised by the revenue:- On the facts and in the circumstances of the cases as well as in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concessionaires by treating these margins as commission within the meaning of section 194 H of the Act. The AO also charged interest u/s. 201(1A) on the aforesaid tax liability. In the order passed u/s. 201(1)/201(1A) on 12th March 2009, the AO has stated that identical order was also made for the F.Y. 2003-04 on 31.03.2008 and though the stand of the AO has not been accepted by the Hon ble I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal in earlier F.Y. 2003-04 has not yet been either set aside or modified or cancelled by any higher forum. Therefore, at this stage, the order of the Tribunal passed in earlier F.Y. 2003-04 is applicable to the present appeal. Respectfully following the Tribunal s order passed in F.Y. 2003-04 on identical facts and issue, we are of the view that the ld CIT(A) was justified in sett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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