2019 (6) TMI 1658

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.... For the Appellant : Mr.A.S.Sriraman For the Respondent : Mr.M.Swaminathan, Senior Standing Counsel, and Mrs.V.Pushpa, Junior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the assessee filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), is directed against the order passed by the Income Tax Appellate Tribunal "B" Bench, Chennai....

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....laim of deduction in the computation of taxable total income was in accordance with the well settled principles of purposive theory and harmonious interpretation in the orders under challenge?" 3.We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant/assessee; and Mr.M.Swaminathan, learned Senior Standing Counsel and Mrs.V.Pushpa, learned Junior Standing Counsel for the resp....

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....tive brought to the notice of the Tribunal that it is the very same appeal which has to be heard on merits. On the contrary, it appears that both of them had referred to the earlier order dated 11.01.2018 in the same appeal which stood recalled by order dated 08.06.2018. 5.In the light of the above, the impugned order passed by the Tribunal has to be necessarily set aside and the appeal should ....