Appeals) ( hereinafter called " the
CIT(A)") in first round of litigation who dismissed the appeal in limine by
passing common order dated ... Appellate Tribunal( hereinafter called "the tribunal") in the first round of
litigation and the tribunal was pleased to condone the delay
judgment delivered by
the Appellate Bench in the second round of litigation in Appeal No.218 of
2003 in which it was conclusively held that ... would submit that Plaintiffs could not have pleaded in the third round of
litigation that Defendant No.1 is the adopted son of Hari Singh
This is second round of litigation before the tribunal.
2. The grounds of appeal raised by Revenue in the memo of appeal
filed with ... which was brought to
tax by the AO in the first round of litigation. The assessee filed first
appeal with learned
ground that the same cannot be raised in
the second round of litigation.
2. The assessee firm is a manufacturer and exporter of garments ... concerned, the issue whether
jurisdiction can be challenged in the second round of litigation or not,
is well settled by the above decisions. However
before the Ld. CIT(A) by filing
first appeal in first round of litigation , the Ld. CIT(A) ,inter-alia,
granted relief for deduction ... however
confirmed by Ld. CIT(A) in the first round of litigation by dismissal of
the assessee appeal on this ground.
5. Aggrieved
without any basis and (c) the
finding recorded in the first round of litigation operated as
resjudicata against the appellants.
2. Neither in the review ... contrary to the provisions of the Act
a) In the first round of litigation findings were recorded
that there was no endowment
purpose, referred to the order passed by this Court in earlier round
of litigation, i.e., Civil Application No. 7969 of 2013 in Special Civil ... Learned Sr. Counsel Shri Joshi, therefore, referred to the earlier
round of litigation with regard to the registration and the recourse of test
quite a few years till the first round of
litigation began – Bimla Devi, daughter of Ram Devi instituted a suit in
the Court ... This is as far as the story of the
first round of litigation.
5. The second round of litigation began when the appellant instituted
glance
through the relevant background facts. It is the third round of
litigation arising out of the selection process held pursuant to an
advertisement ... separately for Jammu &
Srinagar on 23rd April, 2000.
First round of litigation
4. The unsuccessful candidates challenged the selection
process by filing
aforesaid in January, 2008.
10. Even though in the first round of litigation aforesaid, it had been clearly
held that Sir Soba Singh & Sons ... document after having failed to prove the same in
the first round of litigation by way of civil suit as aforesaid (iv) it having been
