2018 (11) TMI 1494

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....lant : Mr.R.Venkatanarayanan for Mr. 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.....

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....first instance, a genuine doubt arose in our mind as to why at 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. Th....

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.... to the file of the CITA for reconsideration to adjudicate the issue, on merits. 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 wi....

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....ee and not by the Revenue. Therefore, in the assessee's appeal they cannot be worse of than they were before CITA. Therefore, in the facts and circumstances, it would suffice to clarify that the Remand to the CIT(A) is only to adjudicate the submission of the assessee with regard to their entitlement for the relief under Section 80HHC alone. The other portions of the order passed by the CIT(A)....