2018 (11) TMI 1494

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..... Subbarya Aiyar Padmanabhan For the Respondent : Mr. Karthick Ranganathan JUDGMENT T.S.SIVAGNANAM, J. This appeal by the assessee, filed under Section 260A of the Income Tax Act, 1961 is directed against the order passed by the Income-Tax Appellate Tribunal, Chennai "A" Bench, dated 13.04.2007 in ITA No.1905/Mds/2005, for the assessment year 2001-02. 2.The Appeal has been admitted, vide orde....

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....all the assessee is before us as against the order passed by the Tribunal. The order passed by the Tribunal was in an appeal filed by the Revenue challenging the order passed by the Commissioner of Income Tax (Appeals-III) (CITA), dated 12.10.2005, wherein the assessee was granted relief of deduction under Section 10A of the Act. The Tribunal, in its order has extracted para 4 of the order passed....

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....erits. The Tribunal came to such a conclusion, since, the CIT(A) has summarily dismissed the relief sought for by the assessee under Section 80HHC, though it granted relief to the assessee under Section 10A of the Act. Thus, the Tribunal was of the opinion that the matter requires to be re-examined. We may not fully agree with the view expressed by the Tribunal, since the CITA did not reject the r....