2017 (3) TMI 1607

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..... udhakar Lakhani for the Respondent ORDER 1. These Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 9th October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned common order relates to Assessment Years 2005-06 and 2006-07.  Thus the two appeals. 2. The appellant-revenue has urged the following identical question .....

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..... cember, 2016 and 1st February, 2017 in Income Tax Appeal Nos.1037 of 2014 and 1375 of 2014 in respect of the same respondent-assessee raising an identical issue has not been entertained. 4. In the above view, the question as proposed does not give rise to any substantial question of law. Thus not entertained. 5. Accordingly, the appeals are dismissed. No order as to costs.
Case laws, Decisio .....

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