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TMI Blog2018 (11) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order dated 17.02.2014 passed by the Commissioner of Income Tax (Appeals)-6, Mumbai [hereinafter referred to as the "CIT(A)"] relevant to the AY. 1990-91. 2. The revenue has raised the following grounds: - "On the fact and in the circumstances of the case and in law, the learned CIT(A) has erred in relief 10 the assessee to the extent impugned in the grounds enumerated below: 1. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter controversy between the parties in ITA. No.3461/M/2009. The order giving effect to the said ITAT order dated 28.01.2011 was passed on 16.06.2011 in which the total income of the assessee was assessed to the tune of Rs. 18,28,264/- vide order u/s 154 of the Act dated 20.02.2007. Subsequently an another order dated 01.05.2012 was passed u/s 154 of the Act 1961 in which the total income of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3461/M/2009 and also covered by decision of the assessee's own case decided by Hon'ble ITAT for the A.Y. 1999-2000, 1998-99 & 1995-96. Therefore, in the said circumstances, the appeal of the revenue is liable to be dismissed. Before going further, we deemed it necessary to advert the finding of the CIT(A) on record.:- "4.4 I have considered the above submissions of the appellant as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the date on which the refund is granted [section 244A(l)(b)]." 5. On appraisal of the above mentioned finding, we noticed that the CIT(A) has decided the matter of controversy on the decision of the Hon'ble ITAT in the assessee's own case for the A.Y. 1999-2000, 1998-99 & 1995-96. In brief, the CIT(A) has directed the AO to allow the interest u/s 244A of the Act upto date of refund and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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