TaxTMI 
TaxTMI 
2008 (6) TMI 170
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....d by the Revenue against the order of the Income-tax Appellate Tribunal, Madras, "D" Bench dated May 11, 2007, in I. T. A. No. 227/Mds/2006. The relevant assessment year is 2000-01. The substantial questions of law formulated for entertainment of the appeal are as follows: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Tribunal is right in not considering section 2....
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....atory and that a return has to be filed by the assessee and the tax due on the income returned if not paid shall not be admitted and has to be dismissed in limine?" 2. The facts of the case as culled out from the grounds of appeal is as follows: 3. The assessee is a partner in a firm M/s. Thirupathi Gounder Kalyana Mandapam. A survey under section 133A was conducted in the case of the firm on Ma....
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....grieved by the order of the Commissioner of Income-tax (Appeals), filed a further appeal before the Tribunal and the Tribunal set aside the order of the Commissioner of Income-tax (Appeals) with a direction to decide the issue on the merits after verifying the payment of tax on admitted income. The correctness of the said order is now put in issue before us in this appeal. 4. We heard the argumen....