DIRECTOR OF INCOME TAX Vs. INDIA HABITAT CENTRE

JUDGEMENT

(1.) The captioned appeals pertain to assessment year 1990-1991, 1991-92, 1994-1995, 1995-1996, 1996-1997, 1997-1998, 1998-1999. The revenue being aggrieved by two sets of common judgments passed by the Income Tax Appellate Tribunal (hereinafter referred to in short as the Tribunal) dated 16.09.2003 and 29.02.2008 has preferred these appeals in this court under section 260 A of the Income Tax Act, 1961 (in short, the IT Act). The judgment dated 16.09.2003 pertains to assessment years 1990-1991, 1991- 1992, 1995-1996 and 1996-1997 which are subject matter of ITA Nos.226/2005, 230/2005, 228/2005 and 229/2005; while judgment dated 29.02.2008 relates to assessment years 1994-1995, 1997-1998, 1998-1999 pertaining to ITA Nos.1175/2008, 1288/2008 and 1177/2008.

(2.) Therefore, in all by virtue of the said impugned judgments, the Tribunal has disposed of seven (7) appeals. The parties before the Tribunal in so far as the judgment dated 16.09.2003 was concerned were ad idem that it would suffice if the facts and circumstances which obtained in assessment year 1990- 1991 were discussed for the purposes of adjudication of assessment years 1991-1992, 1995-1996 and 1996-1997. While deciding appeals for assessment years 1994-1995, 1997-1998 and 1998-1999 by way of its second judgment dated 29.02.2008, the Tribunal simply followed its earlier view.

(3.) The only question which arose for consideration before the Tribunal was whether the Commissioner of Income Tax (in short, CIT) had erred in revising the order of the Assessing Officer whereby, it had proceeded to hold that the income of the assessee was exempt under section 11 of the IT Act.