Itta/494/2017 Of The Commissioner Of Income Tax (Central) v. K.v.ram Kumar

HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON’BLE SMT. JUSTICE T.RAJANI I.T.T.A. No.494 of 2017 Judgment: (per V.Ramasubramanian, J.) This is an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, raising the following substantial question of law: (i) Whether on the facts and in the circumstances of the case, the Tribunal is correct in holding the method of accounting adopted by the assessee is correct? 2. It is seen from an order passed in a batch of cases ITTA Nos.436, 442, 445, 450 and 452 of 2017 that the same question of law as against the same assessee was answered against the Department by an order dated 18-7-2017 by another Bench of this Court. Therefore, following the same, this appeal is also dismissed. The miscellaneous petitions, if any, pending in this appeal shall stand closed. No costs. ___________________________ V.RAMASUBRAMANIAN, J. 03[rd] August, 2017. Ak _____________ T.RAJANI, J. HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON’BLE SMT. JUSTICE T.RAJANI I.T.T.A. No.494 of 2017(per VRS, J.) 03[rd] August, 2017. (Ak)