C I T, Alwar v. Gilleette India Ltd
[Citation -2014-LL-1029-86]
Citation | 2014-LL-1029-86 |
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Appellant Name | C I T, Alwar |
Respondent Name | Gilleette India Ltd. |
Court | HIGH COURT OF RAJASTHAN |
Relevant Act | Income-tax |
Date of Order | 29/10/2014 |
Judgment | View Judgment |
Bot Summary: | It reveals from the record that two cross appeals were preferred before the Tribunal one by the revenue and another by the assessee for assessment year 2003-04 and since both were decided by common order, hence two appeals have been preferred by the revenue and this practice is going on since long. We take judicial notice of this fact and make it clear that as and when two cross appeals are decided by common order for the self same assessment year in such situation one appeal by revenue or by assessee is sufficient and two separate appeals are not required to be filed. In the instant case, we have already entertained the appeal filed by the revenue DB IT Appeal-349/2011 arising from the self same judgment for the same assessment year 2003-04 of the Tribunal and there appears no justification in entertaining second appeal arising from common judgment of the Tribunal for the same assessment year. Accordingly, in the light of order passed in DB IT Appeal-349/2011 today instant appeal is accordingly, dismissed. JK Ranka, J. Ajay Rastogi, J dsr/ All corrections made in the judgment/order have been incorporated in the judgment/order being emailed Datar Singh P.S.. |