Dismissing the appeal of the revenue the Court ,deprecated the tendency of the Revenue to file appeals even though the issues were ex facie covered by the decisions of the jurisdictional High Courts or even the Supreme Court of India .  Court also observed that “It is expected of the concerned Authorities who approve filing of such appeals u/s. 260-A of the Act, to bona fide apply their mind to such aspects of the matter and only after recording appropriate reasons for need to file such appeals and need to get substantial question of law genuinely arising from the Order of the Tribunal determined by Constitutional Courts, that they should approve the filing of such appeals and the High Court u/s. 260-A of the Act. But, the present Appeal filed by the Revenue is certainly not one of that kind and therefore we record our note of caution for the Revenue Authorities concerned in this regard.” Court also observed that , copy of this Order shall be sent to the Respondent-Assessee, as well as to the Chief Commissioner and Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, New Delhi, for aforesaid needful action. ( AY.2012-13)