CIT Vs. PETER DUKES

JUDGEMENT

(1.) THIS appeal by the revenue under section 260A of the Income Tax Act, 1961 is directed against a consolidated order dated 3 -8 -2001, passed by the Income Tax Appellate Tribunal Delhi Bench -E (hereinafter referred to as the Tribunal) in ITAs No. 1652, 1660,1663 and 1667/DeL/95, retaining to assessment year 1990 -91. According to the revenue, the said order involves the following questions of law:

(2.) FROM the impugned order we find that while dismissing revenue's appeal, the Tribunal has relied upon its earlier orders in the case of identically placed assessed's in respect of assessment year 1988 -89. The Tribunal has also noted that revenue's applications against the said orders have also been dismissed by it.

(3.) WHEN the matter came up for hearing on 21 -11 -2002, we had directed learned counsel for the revenue to have instructions as to whether Tribunal's order for the assessment year 1988 -89 was challenged further or not. Though more than a year has elapsed but learned counsel for the revenue has not been able to get any instructions as to whether the said orders were challenged by the revenue by filing applications under section 256(2) of the Act or not.