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Sec. 11 of Income Tax Act, 1961— Exemption — The appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 assailing the order dated 30th November, 2016 passed by the Income Tax Appellate Tribunal. The appeal has been preferred proposing the questions as substantial questions of law. The assessee submits that order of the Tribunal dated 30th November, 2016 was a common order disposing of four appeals in the case of the same assessee for four different assessment years. In respect of assessment year 2009-10 the appeal preferred by the Revenue before the court being income tax appeal was dismissed.
Consequently, the appeal at the instance of the Revenue fail and accordingly, the appeal was dismissed. --- CIT vs. MATUNGA GYMKHANA. [2020] 23 ITCD Online 82 (BOM)