IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1292/2011  
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 CIT            ..... Appellant 
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 Through Mr. Kamal Sawhney, sr. standing counsel with Mr. Amit 
 Shrivastava, Adv. 
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 versus 
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 ISHTIAQ AHMAD         ..... Respondent 
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 Through 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      22.12.2011 
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 Ld. counsel for the appellant has drawn our attention to the order 
 dated 24.5.2010 passed in ITA No.31/2005 by High Court of Allahabad, 
 Lucknow Bench.  By the said order the substantial questions of law 
 arising out of the earlier order of the tribunal dated 19.7.2005 have 
 been answered in favour of the Revenue and the findings recorded by the 
 tribunal were reversed.   By the same order dated 19.7.2005, the tribunal 
 had asked the Assessing Officer to consider the claim of the assessee for 
 further deduction of about Rs.8,00,000/-.  Subsequent order passed by the 
 Assessing Officer became subject matter of challenge before the tribunal 
 in two cross-appeals, which have been decided by the impugned order dated 
 29.4.2011.  It is noticed that the cross-appeals have been decided 
 without referring to and without taking into consideration the order 
 dated 24.5.2010 passed by the Allahabad High Court, Lucknow Bench. 
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 In these circumstances, we feel that Revenue should file an 
 application under Section 254(2) before the tribunal.  If they do not 
 succeed they will be at liberty to file an application to revive the 
 present appeal.  The appeal will be treated as disposed of.   No costs. 
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 SANJIV KHANNA,J 
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 R.V.EASWAR, J 
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 DECEMBER 22, 2011 
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 vld 
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 $ 1 
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