COMMISSIONER OF INCOME TAX Vs. JAYANTKUMAR MOTICHAND DOSHI

JUDGEMENT

(1.) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajkot Bench ('Tribunal' for short) dated 23rd March 2012, raising following substantial questions of law for our consideration:-

(2.) Upon perusal of the impugned judgment of the Tribunal, we notice that for both the issues arising in this appeal, the Tribunal has simply relied on its own order in case of this very assessee. Learned advocate Shri R. K. Patel appearing for the respondent-caveator pointed out that such order of the Tribunal came to be carried in appeal by the Revenue in Tax Appeal No. 612 of 2009. The appeal came to be dismissed by the Order of this Court (Coram : D.A. Mehta & Ms. H.N. Devani, JJ.) on 26th July, 2010. The Division Bench made following observations:--

(3.) In the result, present Tax Appeal is also dismissed.