2021 (12) TMI 1399

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ind.K.V., Adv. For the Respondent : Sri A.Shankar, Senior Counsel a/w Sri Bhairav Kuttaiah, Adv. & Sri S.Annamalai, Adv. JUDGMENT 1. This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (for short, 'the Act'), challenging the order dated 28.11.2017 passed in ITA No.432/Bang/2015 passed by the Income Tax Appellate Tribunal (for short, 'the Tribunal')....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ught not to have taken up for revision under Section 263 of the Act? 3. Learned Senior Counsel Sri A.Shankar appearing for the respondent submits that the issue, in as much as Section 115JB of the Act whether applicable with respect to the disallowance under Section 14A of the Act, is already covered on merits and as such examining the question whether CIT (Appeals) had jurisdiction to invoke Sec....