In Ita/8/2010 Of Commissioner Of Income Tax v. M/S M.p. Madhyam 40 Administrative Zone Arera Hills, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
10/12/2013
I.T.A. No.8/2010
Shri Sanjay Lal, learned counsel for the appellant/Revenue.
He is heard on the question of admission.
Challenge in this appeal under Section 260-A of the Income Tax Act, 1961 is made to an order passed by the Indore Bench of the Income Tax Appellate Tribunal in I.T.A. No.237/2009 on 17.7.2009.
It is an admitted position that the controversy involved in this appeal and the legal question stands concluded by a judgment rendered by this Court in Case No. ITA No.14/2011. In that view of the matter it is not appropriate now to interfere as the question has already been answered against the Revenue in the aforesaid case.
In view of the aforesaid, we see no reason to interfere in the matter.
The appeal is, therefore, dismissed.
(Rajendra Menon) (A.K. Sharma)JudgeJudge
PK
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