Tax effect in a case means overall tax effect in respect of disputed issues in a particular year

IN THE ITAT RAJKOT BENCH Income-tax Officer, (International Taxation) versus CMA CGM Agencies (India) (P.) Ltd. IT APPEAL NOS. 151 TO 190 (RAJ) OF 2012 [ASSESSMENT YEAR 2010-11] AUGUST 31, 2012 ORDER 1. All the 40 appeals filed by the Department were earlier split by the Registry into 3 bunches of 15 appeals, 15 appeals and 10 appeals and listed for hearing on 27th, 30th, and 31st July 2012 respectively. Factual matrix and grounds of appeal in the present bunch of appeals are identical. A common order has been passed u/s 172(4) of the Income-tax Act by the AO giving rise to th...