2019 (8) TMI 619

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....ent : Mr.M.Swaminathan, SSC and Mrs.V.Pushpa, JSC & Mrs.S.Premalatha, JSC JUDGMENT T.S. SIVAGNANAM, J. We have heard Mr.G.Baskar, learned counsel for the appellant and Mr.M.Swaminathan, learned Senior Standing Counsel appearing for the respondent. 2. These appeals filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dat....

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...., with regard to the reopening of assessment under Section 147 of the Act, the Tribunal held against the assessee, as against which, the above appeals have been preferred. It is further submitted that the Revenue has not preferred any independent appeal questioning the order of the Tribunal, which was decided on merits in favour of the assessee. 5. In the light of the above submissions, the issue....