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2016 (10) TMI 1049 - BOMBAY HIGH COURT

2016 (10) TMI 1049 - BOMBAY HIGH COURT - TMI - Ignoring the second provision to Section 158BFA - Tribunal allowed the respondent assessee's appeal by following its order in the case of Super Metal Industries Vs. Deputy Commissioner of Income Tax (2008 (8) TMI 385 - ITAT BOMBAY-E) - Held that:- The appellant has filed an affidavit dated 22nd October, 2016 of one Mr. M.P. Ramteke, Assistant Commissioner of Income Tax. The affidavit states that the amount of ₹ 10,000/as directed has been paid .....

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d in Court or even any distinguishing features on facts are pointed out to us. No substantial question of law - Income Tax Appeal No. 478 of 2014 - Dated:- 25-10-2016 - M. S. Sanklecha And S. C. Gupte, JJ. For the Appellant : Tejveer Singh For the Respondent : None ORDER 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 30th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order relates to Assessment for block .....

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t the impugned order has merely followed the order of the Tribunal in Super Metal Industries (supra). We noticed that the Revenue has neither in the appeal nor by way of affidavit filed by the Assessing Officer made any attempt to point out whether or not the earlier order in Super Metal (supra) was accepted by the Revenue. Nor any distinguishing features which would warrant filing of this appeal were indicated. In fact, in our order dated 19th September, 2016, we recorded as under : We have in .....

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ision then in that event the Revenue ought not to agitate the issue further unless there is some cogent justification such as change in law or some later decision of an higher forum, etc, then in such cases appropriately the appeal memo itself must specify the reasons for preferring an appeal failing which at least before admission the officer concerned should file an affidavit pointing out the reasons for filing the appeal. It is only when the court is satisfied with the reasons given, that the .....

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