2020 (1) TMI 1677

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....Senior Standing Counsel. JUDGMENT (Judgment of the Court was delivered by N.KIRUBAKARAN, J) This tax case appeal has been filed against the order of the Income Tax Appellate Tribunal dated 13.06.2018 in I.T.A.No.1494/CHNY/2018 on the file of the Income Tax Appellate Tribunal Chennai 'C' Bench for the assessment year 2010-11, only with regard to the question regarding the discharge of....

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....appellant including the order covering the assessment year 2010-2011, which has been challenged in the present case, this particular issue has not been raised by the appellant. Therefore, the present appeal has been filed. 3.Heard Mr.T.P.Prabhakaran, learned Counsel for the appellant and Mr.T.R.Senthil Kumar, learned Senior Standing Counsel for the respondent. 4.This Tax Case Appeal is admitted ....

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....unal in proper perspective?" 5.It is brought to the notice of this Court that in assessee's own case in T.C.A.Nos.718 to 720 and 805 to 809 of 2018, this Court had set aside the common order passed by the Income Tax Appellate Tribunal and remanded the matter to the Tribunal. The relevant paragraphs of the said common Judgment are usefully extracted as follows: "22.Thus, considering the pec....