The Commissioner Of Income Tax (Central), v. M/S. Omega Shelters Pvt. Ltd.,

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS. JUSTICE J. UMA DEVI I.T.T.A.No. 26 of 2016 JUDGMENT: (Per VRS,J) The Revenue has come up with the present appeal under Section 260A of the Income Tax Act, 1961 against a common order passed by the Income Tax Appellate Tribunal in two appeals, one relating to the assessment year 2007-08 and another relating to the assessment year 2008-09.

2.

As against the very same order relating to the assessment year 2007-08, the Department filed an appeal in ITTA No.293 of 2013. The said appeal was dismissed by this Court, by an order, dated 17.07.2013, on the ground that there was no substantial question of law. Therefore, as against the very same common order, this appeal also deserves to meet the same fate. Hence, the appeal is dismissed.

Consequently, miscellaneous petitions if any pending in the appeal shall stand dismissed. There shall be no order as to costs. __________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J.

27th January, 2017 cbs

VRS,J & JUD,,J ITTA No. 26 of 2016 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE MS. JUSTICE J. UMA DEVI ITTA No. 26 of 2016 (dismissed) 27th January, 2017 cbs