Court No. - 4 Case :- INCOME TAX APPEAL No. - 291 of 2011 Appellant :- Commissioner Of Income Tax Alld And Anr. Respondent :- Allahabad High School Society Alld. Counsel for Appellant :- S.S.C. I.T.,Gaurav Mamhajan Counsel for Respondent :- Ashish Bansal,R.S. Agarwal Hon'ble Abhinava Upadhya,J. Hon'ble Ashok Kumar,J. 1. Heard Sri Gaurav Mahajan, learned counsel for department and Sri Ashish Bansal, learned counsel for Allahabad High School Society. 2. This is Revenue's appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as 'Act 1961') arising from judgment and order dated 13.05.2011 passed by Income Tax Appellate Tribunal, Allahabad (hereinafter referred to as 'Tribunal') in Income Tax Appeal no. 340/Alld/2010 relating to Assessment Year 2001-02. 3. At outset counsel for parties stated that issue raised in this matter is squarely covered by judgment of date passed in Income Tax Appeal no. 136 of 2006 (Commissioner of Income Tax, Allahabad Vs Allahabad High School Society). 4. We have gone through impugned order of Tribunal and find that it has relied on its earlier order dated 22.06.2005 in Income Tax Appeal no. 180 (Alld) of 2005 which has been followed in Income Tax Appeal no. 281(Alld)/2005 decided on 28.02.2008 but judgment of Tribunal in Income Tax Appeal no. 180(Alld) of 2005 dated 22.09.2005 has been set aside therefore impugned order passed by Tribunal, in our view, cannot be sustained. 5. Matter requires re-consideration by Tribunal in light of judgment passed by this Court in Income Tax Appeal no. 136 of 2006 decided on 06.07.2016. 6. In view of above, appeal is allowed. 7. Impugned judgment and order dated 13.05.2011 passed by Tribunal is hereby set aside and matter is remanded to Tribunal to reconsider Appeal no. 340/Alld/2010. Order Date :- 3.10.2017 SK Srivastava Commissioner of Income-tax Alld and Anr v. Allahabad High School Society