Commissioner Of Income-Tax vs Multiplan India (P.) Ltd. on 27 May, 1991
However, reliance of the Tribunal on the
decision of the Delhi Bench in the case of CIT vs.
Multiplan India (P) Ltd. (supra) is erroneous and,
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C/SCA/7163/2019 ORDER
therefore, requires to be set aside. In the
instant case, it can be noted from the letters
addressed by the present appellant to the Tribunal
that it was awaiting transfer of both the appeals
of 199899 and 19992000 since CIT (Appeals) had
relied upon such orders of earlier years."