TMI Blog2018 (8) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. On the next occasion, we would expect a proper response from the Revenue and explanation as to why assurance given to us earlier that consistent view would be taken by the Revenue is not being followed. It is time, responsibility is fixed and the casual approach of the Revenue in prosecuting its appeals is stopped. We would also request the Additional Solicitor General to assist us on the next date. - Income Tax Appeal No. 130 of 2016 Alongwith Income Tax Appeal No. 151 of 2016 - - - Dated:- 27-6-2018 - MR. M. S. SANKLECHA AND MR. SANDEEP K. SHINDE, JJ. For The Appellant : Mr. N.C. Mohanty, Advocate ORDER P.C. :- 1. These two appeals under Section 260A of the Income-Tax Act, 1961 (the Act) challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renderred on 26th July, 2016 and in the case of The Commissioner of Income Tax, Central-III V/s. M/s. Arch Fine Chemicals Pvt. Ltd (Income Tax Appeal No.1037 of 2014) renderred on 6th December, 2016 dismissing the Revenue's appeal on this very question of law. Inspite of the above, in the subsequent case of Commissioner of Income-Tax V/s. M/s. Milton's Pvt. Limited (Income Tax Appeal No. 2301 of 2013) and Commissioner of Income-Tax-8 Vs. M/s. Confidence Petroleum India. Ltd . (Income Tax Appeal No. 582 of 2014) on an identical issue as raised herein were admitted on 20th February, 2017 and 3rd April, 2017 respectively. The order dated 20th February, 2017 of this Court listed the hearing of the Appeal alongwith Income Tax Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 were already admitted was not pointed out. (iii) We are pained at this attitude on the part of the State to obtain orders of admission on pure questions of law by not pointing out that an identical question was considered by this Court earlier and dismissed by speaking order. (iv) This is not for the first time that this has happened on the part of the Revenue. On an earlier occasion also, in the case of The Commissioner of Income Tax-8 V/s. TCL India Holdings Pvt. Ltd. (ITA No. 2287 of 2013) on 6th May, 2016 on similar issue arising, we were assured by the Revenue that proper steps would be taken to ensure that the State takes a consistent view and decisions on any issue which are already taken by this Court would be informed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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