2008 (6) TMI 170

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.... RAVIRAJA PANDIAN J. - The appeal is filed 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 Tri....

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....idering the fact that section 249(4)(a) is mandatory 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 secti....

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....l the date of filing of the appeal. The assessee aggrieved 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....