COMMISSIONER OF INCOME TAX Vs. NET WORK LTD.

JUDGEMENT

(1.) ALLOWED , subject to just exceptions. ITA 180/2002

(2.) THIS appeal under Section 260A of the Income Tax Act, 1961 (for short the Act), is directed against the order, dt. 29th April, 2001, passed by the Income Tax Appellate Tribunal (for short the Tribunal) in ITA No. 5944/D/1994, pertaining to the asst. yr. 1990 -91.

(3.) FROM the impugned order we find that while dismissing Revenue's appeal, the Tribunal has relied on its Special Bench decision in the case of the assessed itself, pertaining to the asst. yr. 1984 -85 as also on its earlier orders in respect of asst. yrs. 1986 -87, 1987 -88 and 1989 -90, wherein the Special Bench decision was followed. Except for relying on these decisions, the Tribunal has not given any other reason for deciding the appeal in favor of the assessed.