COMMISSIONER OF INCOME TAX Vs. KARANDHAI TAMIL SANGAM

JUDGEMENT

(1.) Challenging the order passed in M.P.No.120/Mds/2012 in I.TA.No.960/Mds/2011 in respect of the assessment year 2010-11 on the file of the Income Tax Appellate Tribunal, Chennai, "B" Bench, the Revenue has filed the above appeal.

(2.) It is pertinent to note that the above appeal has been filed by the Revenue as against the order passed in the Miscellaneous Petition in M.P.No.120/Mds/2012 in I.TA.No.960/Mds/2011. The Revenue has also filed an appeal in T.C.A.No.916 of 2013 as against the order passed in I.TA.No.960/Mds/2011. It is needless to say that the order passed in the Miscellaneous Petition in M.P.No.120/Mds/2012 merges with the order passed in I.TA.No.960/Mds/2011.

(3.) In these circumstances, Mr.J.Narayanasamy, learned senior standing counsel appearing for the appellant Revenue submitted that the appeal in T.C.A.No.289 of 2013 may be disposed of giving liberty to the appellant Revenue to canvass all the issues that are raised in the appeal in T.C.A.No.289 of 2013 in T.C.A.No.916 of 2013.