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TMI Blog2019 (11) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 16th May, 2016, passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 16th May, 2016 is in respect of Assessment Year 2005-06. 2 Revenue urges the following questions of law, for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the Respondent-Assessee by the decision of this Court in CIT v/s M/s. Prism Cement Ltd., (Income Tax Appeal No. 1868 of 2014) rendered on 4th April, 2017. The aforesaid appeal was from the order of the Tribunal, disposing of the Appeal for the Assessment Year 2003-04. (ii) No distinguishing features in fact and/ or law in the subject Assessment Year to that in the Assessment Year 2003-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al question of law at (a). 5 Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the Court. To be heard along with Income Tax Appeal No. 3779 & 3780 of 2009 and 1868 of 2014. Mr. Damodar, learned Counsel waives service for the Respondent.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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