DIRECTOR OF INCOME TAX (EXEMPTIONS) PIRAMAL CHAMBERS, PAREL MUMBAI Vs. TATA INSTITUTE OF SOCIAL SCIENCE, MUMBAI

JUDGEMENT

(1.) These three Appeals under Sec. 260-A of the Income Tax Act, 1961 (the Act), challenge the two orders of the Income Tax Appellate Tribunal (the Tribunal) dated 26th Sept., 2012 and 16th Sept., 2015. The impugned order dated 26th Sept., 2012 relates to Assessment Year 2007-08 being Income Tax Appeal No.1179 of 2013. The impugned order dated 16th Sept., 2015 is a common order of the Tribunal, relating to Assessment Years 2004-05 and 2006-07. Thus the two appeals being Income Tax Appeal No.1321 of 2016 and 1322 of 2016 are in respect of Assessment Year 2006-07 and 2004-05 respectively.

(2.) On 12th Feb., 2019, Income Tax Appeal No.1322 of 2016 relating to Assessment Year 2004-05 was on board for admission. The following questions of law were urged in the appeal for our consideration :-

(3.) At that time, it was pointed out to us that, identical question of law had been raised by the Revenue in Income Tax Appeal No.1321 of 2016 relating to Assessment Year 2006-07, arising out of the common impugned order dated 16th September,2015, urging identical question of law for our consideration. We were also informed that an identical question as referred in (a) above on merits, was a subject matter of Income Tax Appeal No. 1179 of 2013 and admitted on 3rd April, 2013.