2008 (1) TMI 555

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....pondent. JUDGMENT The judgment of the court was delivered by 1. C. N. RAMACHANDRAN NAIR J.- The appeal is filed against annexure C order of the Tribunal whereunder the Tribunal has cancelled the intimation issued under section 143(1)(a) including the demand of additional tax under section 143(1A) of the Income-tax Act. In the return filed even though the assessee claimed deduction of Rs.1....

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.... against this order of the Tribunal that the Department has filed this appeal. We have heard standing counsel appearing for the Department-appellant and counsel appearing for the respondent-assessee. 2. The counsel for the appellant referred to the decision of this court in CIT v. Sitaram Textiles Ltd. [2001] 248 ITR 139 and contended that the proceedings initiated under section 143(1) (a) is p....