2021 (4) TMI 409

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....#39;BLE MRS.JUSTICE T.V. THAMILSELVI 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 (f....

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....missing the appeals filed by the assessee observed that the Commissioner 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. F....

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.... the appellant submitted that the Tribunal had already decided 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 appe....

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.... 7. Having regard to the submissions made by the learned counsel on either side, since the Tribunal had already decided the issue with regard to Section 14 A in favour of the assessee in respect of the assessment year 2002-03 in I.T.A. No.2198/Mds/2005, we direct the Assessing Officer to give effect to the impugned orders passed by the Tribunal taking into consideration the earlier order passed....