The Citizen Cooperat... v. Assistant Commission...

Kalyan Jyoti Sengupta, C.J:— We have heard the learned counsel for the appellant and gone through the impugned judgment and order of the learned Tribunal.

2. It appears, the learned Tribunal has rendered the impugned decision while following its earlier decision in the assessee's own case in respect of the assessment years 2006-07 and 2007-08 in I.T.A No. 1156 to 1159.Hyd/2009, dated 26.6.2010

3. Similar issue was raised in those decided cases. Therefore, we do not find any illegality or infirmity in the impugned order of the learned Tribunal.

4. However, it is pointed out orally by the learned counsel for the appellant that the earlier decisions of the Tribunal have been appealed against.

5. This point was not taken before the Tribunal nor any statement has been made in the appeal papers that the earlier decisions are appealed against or the same have been upset by any forum.

6. Under the circumstances, we dismiss the appeal.