(1.) SINCE the case is already listed for hearing, therefore, application for early hearing is dismissed.
(2.) THIS appeal is preferred against the order of the Income Tax Tribunal passed in the appeal filed by the appellant herein challenging the order of CIT. Perusal of the order shows that the appeal was dismissed for non -prosecution inter alia observing as under: -
(3.) LEARNED counsel for the appellant submits that the issue on the interpretation of Section 80 HHC of the Income Tax Act is squarely covered by the judgment of this Court in CWP No. 11328 of 2009, decided on October 3, 2012.