Director Of Income Tax ... vs Sikar Charitable Trust
2002 Latest Caselaw 1838 Del

Judgment

By the Court

This appeal under section 260A of the Income Tax Act, 1961 is directed against the order, dated 3-5-2001, passed by the Income Tax Appellant Tribunal New Delhi (hereinafter referred to as the Tribunal) in ITA No. 4546/Del/93, pertaining to the assessment year 1985-86.

2. We find that while dismissing revenue's appeal, the Tribunal has relied on its earlier order in ITA No. 4029/Del/93, dated 17-11-1999, in the case of the assessed itself. It is not in dispute that appeal filed, by the revenue against the said order, being ITA No. 147/2000, was dismissed by this court on 5-10-2001. It is also pointed out by Mr. Minocha, who has put in appearance on behalf of assessed, though notice is yet to be issued, that the appeal against another order on the issue, passed by the Tribunal in the case of Wardha Charitable Trust v. Addl. Director of IT (Exemption) in ITA No. 5959/Del/92, pertaining to assessment year 1985-86, and relied upon in the impugned order, has also been dismissed by this court.

2. We find that while dismissing revenue's appeal, the Tribunal has relied on its earlier order in ITA No. 4029/Del/93, dated 17-11-1999, in the case of the assessed itself. It is not in dispute that appeal filed, by the revenue against the said order, being ITA No. 147/2000, was dismissed by this court on 5-10-2001. It is also pointed out by Mr. Minocha, who has put in appearance on behalf of assessed, though notice is yet to be issued, that the appeal against another order on the issue, passed by the Tribunal in the case of Wardha Charitable Trust v. Addl. Director of IT (Exemption) in ITA No. 5959/Del/92, pertaining to assessment year 1985-86, and relied upon in the impugned order, has also been dismissed by this court.

3. Since in the impugned order the Tribunal has not given any fresh reasons for deciding the issue in favor of the assessed and has merely relied on its earlier orders, following the orders passed by this court in the aforementioned matters, we dismiss this appeal as well.

3. Since in the impugned order the Tribunal has not given any fresh reasons for deciding the issue in favor of the assessed and has merely relied on its earlier orders, following the orders passed by this court in the aforementioned matters, we dismiss this appeal as well.

4. At this stage it is pointed out by Mr. Jolly, learned senior standing counsel for the revenue, that a Special Leave Petition has been filed against the earlier orders passed by this court. However, learned counsel is not in a position to state as to whether the leave to appeal has been granted or not.

4. At this stage it is pointed out by Mr. Jolly, learned senior standing counsel for the revenue, that a Special Leave Petition has been filed against the earlier orders passed by this court. However, learned counsel is not in a position to state as to whether the leave to appeal has been granted or not.

OPEN