Tribunal did not raise any substantial question of law

IT: Where Tribunal in impugned order had just followed its own earlier view and that too in relation to same assessee, appeal against order of Tribunal did not raise any substantial question of law
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[2014] 49 taxmann.com 258 (Bombay)
HIGH COURT OF BOMBAY
Commissioner of Income-tax
v.
Deepak Fertilizers and Petrochemicals Corpn. Ltd.*
S. C. DHARMADHIKARI AND G.S. KULKARNI, JJ.
IT APPEAL NO. 5727 OF 2010
APRIL  1, 2014
Section 260A, read with section 254, of the Income-tax Act, 1961 - High Courts - Appeal to (Conditions precedent) - Whether where Tribunal in impugned order had just followed its own earlier view and that too in relation to same assessee, appeal against order of Tribunal did not raise any substantial question of law - Held, yes - Whether for better administration of justice, in all memos of appeal filed by revenue, an additional statement in nature of explanation is to be filed as to whether revenue has filed any appeal to High Court in relation to very assessee to challenge Tribunal's earlier order or orders of prior assessment year and if not filed, reason for same - Held, yes [Paras 3 & 4] [In favour of assessee]