2015 (5) TMI 1242

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..... BAI(SB) ] Mr.Kotangale fairly states that we have upheld the decision of the Special Bench in the case of All Cargo Global Logistics Ltd. and Others [ 2012 (7) TMI 222 - ITAT MUMBAI(SB) ] The revenue's appeal challenging that decision of the Special Bench has been dismissed by us. Following that order and finding that the controversy in the present appeal is identical, the parties are same .....

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..... section 153A of the Income Tax Act, 1961. The Tribunal applied the decision of Delhi High Court in the case of Commissioner of Income Tax Vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Delhi) and of the Tribunal's Special Bench in All Cargo Global Logistics Ltd. and Others Vs. Deputy Commissioner of Income Tax (2012) 137 ITD 287. Mr.Kotangale fairly states that we have upheld the decision of the Sp .....

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