Commissioner Of Income Tax, Udaipur v. M/S.hindustan Zinc Ltd.(D.b.income Tax Appeal 218/14

COMMISSIONER OF INCOME TAX, UDAIPUR VS. M/S.HINDUSTAN ZINC LTD.(D.B.INCOME TAX APPEAL 218/14) Dated:- 20.5.16. HON'BLE MR.JUSTICE SANGEET LODHAHON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.K.K.Bissa, for the appellant. 1.This appeal is directed against order dated 29.4.14 of theIncome Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur,whereby the Cross Objection filed by the assessee in the appealpreferred by the Revenue against the order dated 28.3.13, has beenallowed and while striking down the re-assessment proceedingsinitiated by the Assessing Officer (AO) for the assessment year 2006-07, on the change of opinion, the appeal preferred by the Revenue hasbeen dismissed as having become infructuous. 2.The appeal preferred by the Revenue being No.166/14 relatingto the assessment year 2005-06 involving identical question has beendismissed by this court today and therefore, for the parity of reasons,this appeal also deserves to be dismissed. 3.Accordingly, this appeal is dismissed in light of order passed bythis court today in D.B.Income Tax Appeal No.166/14. (KAILASH CHANDRA SHARMA),J. (SANGEET LODHA),J.