Non-consideration of judgment of jurisdictional High Court is a mistake

IN THE ITAT KOLKATA Bench ‘B’ Smt. Uttara Ghosh Versus Deputy Commissioner of Income-tax, Circle-22 IT APPEAL NOS. 1346 TO 1383, 1407 AND 1559 (KOL.) OF 2011 [ASSESSMENT YEAR 2004-05] MARCH 30, 2012 ORDER 1. The issues involved in all these appeals are common and, as learned representatives agree, whatever we decide in one appeal will be equally applicable in all other cases. The material facts of all the cases, barring difference in amounts etc. are also similar. We, therefore, take up all these appeals together. We will take up ITA No. 1407/Kol./2011 for A.Y. 200...