2021 (4) TMI 409

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....LVI For Appellant : Mr.V.S. Jayakumar For Respondent : Mr.J.Narayanasamy Senior Standing Counsel JUDGMENT M. DURAISWAMY, J Challenging the common order dated 30.10.2009 passed in I.T.A.Nos.708 & 709/Mds/2009 in respect of the Assessment Years 2001-02 and 2004-05 on the file of the Income Tax Appellate Tribunal, Chennai, ''B'' Bench (for brevity, the Tribunal), the assessee has....

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....ommissioner of Income Tax has made an observation regarding disallowance of the expenses relating to non-members, the same is only an independent and passing remark of the Commissioner of Income Tax having no bearing on the conclusion arrived by the Commissioner of Income Tax with respect to the issue involved in the show cause notice. Further, the Tribunal observed that there is no merit or subst....

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....the issue with regard to Section 14 A in respect of the appellant-assessee pertaining to the assessment year 2002-03 in their favour and therefore, the authorities cannot take a contrary stand in respect of the other assessment years, which are impugned in the above appeals. 5. Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for the respondent submitted that since the Tribunal had al....