2013 (11) TMI 481

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..... r dated 24.09.2013 in W.A.No.874 of 2011, this Court had already considered the Revenue's appeal, as against the order passed by the learned Single Judge in allowing the writ petition by observing that the block assessment was not barred by limitation and hence within jurisdiction - Matter is restored back to the file of the Tribunal for the purpose of considering the case of the assessee on merit .....

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..... was pending? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in not considering the fact that W.A.No.874 of 2011 was admitted and in M.P.No.1 of 2011 by an order dated 23.06.2011 the First Bench of the Madras High Court had stayed the order of the learned Single Judge passed in W.P.No.25078 of 2005? 3. Whether on the facts and in the circumstances of the c .....

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..... have already allowed the Revenue's Appeal in W.A.No.874 of 2011 dated 24.09.2013, the order passed by the Income Tax Appellate Tribunal has to be set aside and the matter is restored back to the file of the Tribunal for the purpose of considering the case of the assessee on merits other than the question of limitation. 5. In the circumstances, while allowing the Tax Case (Appeal), we set aside .....

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