2008 (1) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1.  This appeal is filed by the revenue against the order of the Income Tax Appellate Tribunal, "C" Bench, Chennai in  M.P.No.271/Mds/06 in I.T.A.No.156/Mds./01 dated 31.7.2007  for the assessment year 1997-98 formulating the following question of law: "1. Whether in the facts and circumstances of the case, the Tribunal was right in dismissing the Miscellaneous Petition filed by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal, the issue relating to Section 80IA was not raised. It is the case of the revenue that during the pendency of the appeal before the Tribunal, additional ground contesting the allowance of deduction under Section 80IA was filed. Despite raising of additional grounds, that has not been considered by the Tribunal while passing the order on 20.8.2003. On that basis, the M.P. has been filed. The....