JUDGMENT

Manmohan, J. (Oral)

CM APPL. 9644/2000

Allowed, subject to just exceptions.

CM APPLs. 9645/2020

Keeping in view the averments in the application, the delay in re-filing the present appeal is condoned.

Accordingly, the application stands disposed of.

ITA 195/2020

1. Present appeal has been filed under Section 260A of the INCOME TAX ACT , 1961 challenging the order dated 25th March, 2019 passed by the Income-Tax Appellate Tribunal, New Delhi (for short `ITAT') in ITA No. 6227/DEL/2018 for the Assessment Year 2006-07.

2. In similar appeals being ITA Nos. 2/2020 and 3/2020 filed by the revenue/appellant challenging the same impugned order 25th March, 2019 passed by the ITAT pertaining to the same Assessee for the Assessment Years 2008-09 and 2007-08, a coordinate Bench of this Court of which one of us (HMJ Sanjeev Narula) was a party, has held as under:

"6. The following substantial question of law arises for our consideration:

a. Whether the Tribunal, while finding that the Assessing Officer had gone beyond the remand order dated 05.10.2015 and on that account setting