COMMISSIONER OF INCOME TAX Vs. RANA RANJIT SINGH

JUDGEMENT

(1.) THE present appeal has been filed by the revenue under Section 260 -A of the Income Tax Act, 1961 (in short "the Act") against the order of the Income Tax Appellate Tribunal, Chandigarh Bench 'A' (for brevity "the Tribunal") passed in ITA No. 200/CHANDI/2007 dated 25.10.2007 for the assessment year 2002 -03, claiming the following substantial questions of law:

(2.) LEARNED counsel for the revenue has very fairly conceded that issue raised in the present appeal is identical to one raised in ITA No. 396 of 2005 decided on 03.02.2011. It was submitted by the learned counsel for the revenue that the Tribunal had also relied upon its earlier order, which was under challenge in that appeal. It was further submitted that all the questions have been decided against the revenue and the appeal of the revenue was dismissed.

(3.) SINCE the present appeal has been dismissed on merits no orders are required to be passed on the application for condonation of delay in re -filing the appeal.