INDIA SALES Vs. COMMISSIONER OF INCOME TAX, KANPUR

JUDGEMENT

(1.) THE present appeal is filed by the assessee against the impugned order dated 13.7.2005 passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A. No.807/Luc/2002 for the Assessment Year 1989 -90.

(2.) ON 10.9.2009, a coordinate Bench has admitted the appeal on the following substantial questions of law: -

(3.) THE brief facts of the case are that earlier the Tribunal vide its order dated 29.9.2000 passed in I.T.A. No.138(Alld) of 1993 for the assessment year under consideration has remanded the matter back to the A.O. In pursuance to the order of the Tribunal, the A.O. has passed an order, which was assailed before the first appellate authority as well as before the Tribunal in the second round but the claim of the assessee was rejected. So, the assessee has knocked the door of this Hon'ble Court.