Itta/32/2004 Of The Commissioner Of Income Tax-Ii v. M/S.delas, France

HON’BLE SRI JUSTICE DILIP B. BHOSALE AND HON’BLE SRI JUSTICE A. RAMALINGESWARA RAO ITTA No. 32 OF 2004 JUDGMENT:(per the Hon'ble Sri Justice Dilip B. Bhosale) Learned counsel for the respondent at the outset invites our attention to theorder passed by this Court dated 19-04-2002 in ITTA No. 23 of 2002 in respect ofthe very same assessee and submits that in view of the said order, the questionsraised in the instant appeal will have to be answered in favour of the assessee andagainst the Revenue. Learned counsel for the Revenue does not dispute the submission made onbehalf of the respondent – assessee that all the substantial questions of law raisedby the Revenue in the instant appeal are covered by the aforementioned order ofthis Court. Hence, we dispose of this appeal answering all the questions in favour of theassessee and against the Revenue in terms of the order of this Court dated 19-04-2002 passed in ITTA No.23 of 2002. There shall be no order as to costs. ______________________ DILIP B. BHOSALE, J _______________________________ 31-03-2015 ks