2015 (3) TMI 536

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....dent : Mr. R Vijayaraghavan ORDER (The order of the Court was made by R. Sudhakar, J.) The Revenue has filed the above Tax Case (Appeals) as against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 09.02.2007 in ITA.Nos.1652 & 1775/Mds/05 for the assessment years 2002-03 and 2003-04 and the same were admitted by this Court on the following questions of law:-....

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.... Assessing Officer completed the assessment under Section 143(3) of the Income Tax Act, 1961. While completing the assessment, the Assessing Officer denied the benefit claimed under Sections 80IA/80IB of the Income Tax Act. Aggrieved by the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) following assessee's own case in ....