9911796707
TMI Blog2008 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue is entitled to file an appeal by raising the issue as to the allowability of Section 80IA under the statute, it is well open to the revenue to do so, if they so advised - appeal is dismissed as no question of law is involved - 37 OF 2008 - - - Dated:- 30-1-2008 - K. RAVIRAJA PANDAIN and MRS.CHITRA VENKATARAMAN JJ. JUDGMENT The Judgment of the Court was delivered by 1 K.RAV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 80IA to the business income and excluded the income from other sources. Aggrieved by the assessment order, the assessee filed appeal before the Commissioner of Income-tax (Appeals), who allowed the said issue in respect of Section 43B in favour of the assessee. 4 Aggrieved against the order of the Commissioner of Income-tax (Appeals), the revenue filed appeal to the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is a fact that the assessing officer has raised such additional ground and that has been received by the authorised representative. He further admits that it is also true that in the appeal folder on the file of the Income-tax Appellate Tribunal, the additional ground raised is not available. In those circumstances he sought for liberty to file appeal by raising that ground. 6 We hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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