2017 (3) TMI 1833

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....e Appellant : SRI.E I SANMATHI, ADVOCATE For the Respondent : SRI.A SHANKAR & M LAVA, ADVOCATES JUDGMENT The appellant-revenue has preferred the present appeal by raising the following substantial questions of law: "1. Whether on the facts and circumstances of the case, the Tribunal's order can be said as perverse in nature as Tribunal has relied upon a decision which has not rea....

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.... and Mr.A.Shankar, learnedcounsel for the respondent-assessee. 4. As such, the Tribunal in the impugned order has relied upon its earlier decision in case of M/s.Ramgad Minerals and Mining Pvt.Ltd., vs. ACIT in ITA 1012(BNG)/2008 dated 9.4.2009. It has been brought to our notice by the learned counsel for respondent-assessee that the very decision of the Tribunal in case of Ramgad Minerals (sup....