2008 (8) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGMENT The judgment of the court was delivered by 1. K. Raviraja Pandian J.-These appeals are at the instance of the Revenue against the order of the Income-tax Appellate Tribunal "A" Bench, Chennai dated July 21, 2006, passed in I. T. A. Nos. 2236/Mds/2005 and 526/Mds/2006 respectively. 2. The relevant assessment year is 1999-2000. The assessee filed a return of income claiming expend....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted after the introduction of the section. The Revenue filed an appeal before the Income-tax Appellate Tribunal on the issue of deletion of the addition towards provision for voluntary separation scheme for the purpose of calculating profits under section 115JA and the assessee filed a cross-objection on the issue of levy of interest under section 234D. The Appellate Tribunal with regard to the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellate Tribunal which was against the Revenue. 3. In view of the order of this court in the assessee's own case reported Areva T and D India Ltd. v. Asst. CIT [2007] 294 ITR 233 (Mad) wherein the order of the Tribunal as well as the authorities below have been set aside and liberty was given to the Assessing Officer to frame the assessment after considering the matter afresh with reference ....