2020 (3) TMI 967

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....For Respondent: Mr. Venkat Narayanan And Mr.Subbaraya Aiyar. JUDGEMENT N. KIRUBAKARAN, J This tax case appeal has been filed against the order recalling the earlier Order passed by the Tribunal in I.T.A.No.711/Mds/2016 dated 01.08.2016 by which the Tribunal decided to rehear the matter. 2.The Original appeal had been filed by the assessee aggrieved over the Order of the Commissioner of....

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....ent under Section 147 of the Act by issuing notice under Section 148 on 26.03.2013. Thereafter, the assessment was completed under Section 143(3) rws 147 of the Act on 26.03.2014 by making additions withdrawing the benefit of Section 10B of the Act. On appeal, the assessment order was confirmed by the Commissioner of Income Tax (Appeals) against which the assessee approached the Income Tax Appella....

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....ich the present appeal has been filed. 6.Heard Mrs.R.Hemalatha, learned Counsel for the appellant and Mr.Venkat Narayanan, learned Counsel for the respondent and perused the materials on record. 7.It is seen that the appeal was admitted on 19.06.2018. When the matter is called today, the learned Counsel for the appellant as well as the learned Counsel for the respondent produced the order co....