2011 (12) TMI 776

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....es Ltd., had filed two Writ Petitions with Nos. 20154 and 20155 of 2011 under Article 226 of the Constitution of India before the Hon'ble High Court of Judicature at Madras, praying for issue of a Writ of Certiorari for getting the order dated 18.3.2011 passed in M.P.Nos.11 & 13/Mds/2011 in I.T.A.No.1540/Mds/2006 and 2148/Mds/2007 quashed. Likewise, Writ Petition Nos. 20156 and 20157 of 2011 aimed at seeking issue of similar writ in respect of order dated 6.2.2008 passed in I.T.A.No. 1540/Mds/2006 and order dated 24.3.2008 passed in I.T.A.No.2148/Mds/2007, quashed. The Hon'ble High Court, while dealing with these writ petitions, has observed in para 5 of its order dated 12.9.2011, as under: "5. In view of the above circumstances, ....

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....dicial Member and Shri Abraham P. George, Accountant Member, but the appeals in I.T.A.No. 1540/Mds/2006 alongwith I.T.A.No. 1325/Mds/2006 vide order dated 6.2.2008 and connecting appeals in I.T.A.No. 2148/Mds/2007 and Others were disposed of vide order dated 24.3.2008 by the Bench comprising of Shri M.K.Chaturvedi, Hon'ble VP, and Shri Shamim Yahya, Accountant Member. In compliance to the High Court's directions, these M.P Nos.11 & 13/Mds/2011 were heard alongwith appeals in I.T.A.Nos. 1540/Mds/2006 and 2148/Mds/2007 on the impugned issue. 4. We have considered the rival submissions and have perused the entire material available on record. We have found that originally, the orders dated 6.2.2008 and 24.3.2008 were passed in I.T.A.Nos. ....