2020 (9) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r.Santhana Gopalan for M/s.Lakshmi Kumaran JUDGMENT DR. VINEET KOTHARI, J. After hearing the learned counsel on both sides, we are satisfied that the contentions on the merits of the case sought to be raised by the learned counsel for the Revenue Mr.V.Sundareswaran do not appear to have been raised before the Tribunal and there is no mention of any such contentions in the impugned order d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h submissions have been first raised before the learned Tribunal and the same have been dealt with by the Tribunal in appropriate manner by reasoned order thereon. 5. Though the learned counsel for the respondent Assessee also raised a plea before us that the Revenue stakes involved in the present case are below the prescribed monetary limit as per the latest litigation policy of Revenue Depart....