2014 (1) TMI 1874

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..... preferred against the judgment and order of the learned Tribunal dated 12.7.2013 in relation to the assessment year 2003-04 and is sought to be admitted on the following suggested questions of law. 1. Whether on the facts and in the circumstances of the case and in law, the Hon'ble Income Tax Appellate Tribunal is justified in holding that the transactions through journal entry do not attract .....

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..... t relied on its own judgment on an identical issue rendered in a previous case on 9.11.2012. It is said that against the said order, an appeal has been filed. But, we do not find any difficulty to decide the issue as a whole as the relevant findings of the previous judgment have been extracted and there is no dispute that the same is accurate or incorrect. Hence, we can safely rely on the same. .....

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