The Commissioner Of Income Tax-Ii v. M/S.Delas, France

HON'BLE SRI JUSTICE DILIP B. BHOSALE AND HON'BLE SRI JUSTICE A. RAMALINGESWARA RAO ITTA No. 32 OF 2004 JUDGMENT: (per the Hon'ble Sri Justice Dilip B. Bhosale) Learned counsel for the respondent at the outset invites our attention to the order passed by this Court dated 19-04-2002 in ITTA No. 23 of 2002 in respect of the very same assessee and submits that in view of the said order, the questions raised in the instant appeal will have to be answered in favour of the assessee and against the Revenue.

Learned counsel for the Revenue does not dispute the submission made on behalf of the respondent - assessee that all the substantial questions of law raised by the Revenue in the instant appeal are covered by the aforementioned order of this Court.

Hence, we dispose of this appeal answering all the questions in favour of the assessee and against the Revenue in terms of the order of this Court dated 19-042002 passed in ITTA No.23 of 2002. There shall be no order as to costs. ______________________ DILIP B. BHOSALE, J _______________________________ A. RAMALINGESWARA RAO, J

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