Supreme Court of India
Commissioner of Income Tax Central Kanpur v. J.K. Charitable Trust Kamal Tower, Kanpur
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From the headnote
Income Tax Act, 1961 - Revenue not preferring appeal in· respect of some assessment years involving identical dispute - Filing of appeal for other assessment years - Permissibility of - Held: Role of Revenue in such cases exp/f!!ifl.ef4-:-However, in the fact situation filing of appeal by Rev.,.w;u.e-not permissible . ..... The question which arose for consideration in these appefils was whether the revenue can be precluded from filing an appeal Q.ven though in respect of some other years involving identical dispute no appeal is filed. Dismissing the appeals, the Court HELD: If the assessee
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