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TMI Blog2017 (3) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... iv Shakdher, J. ) 1. The present appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short 'the Act'). The appeal pertains to the Assessment Year (AY) 2004-05. The impugned judgment of Income Tax Appellate Tribunal, 'A' Bench, Chennai, (in short 'the Tribunal') is dated 28.08.2015. 2. The Tribunal, by virtue of the impugned judgment, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-Tax, Madurai vs. M/s.Shri.T.P.Textiles Private Limited: i. M/s.Multivista Global Ltd. vs. The Asst. Commissioner of Income Tax, TCA. No.402 of 2013 ii. M/s.Brakes India Ltd. vs. The Deputy Commissioner of Income Tax, TCA. No.551 of 2013 iii. M/s.Abi Showatech (India) Ltd. vs. The Deputy/Asst. Commissioner of Income Tax, TCA. Nos.699 to 702 of 2013 4. To be noted, at the point in time wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the aforementioned judgments, it is agreed by the learned counsels for both parties that question no. (iii) will have to be answered in favour of the assessee. It is ordered accordingly. 6. We are informed by the learned counsel for the assessee that the other two questions of law, which were raised and admitted by our predecessor Bench, which pertain to exercise of power by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subsequent year, but also other aspects, qua which no appeal was preferred by the assessee. 6.3. It is the submission of Mr.Swaminathan that as long as the Court clarifies that the impugned judgment of the Tribunal will remain intact qua other issues, he would have no difficulty in the appeal being allowed. 7. Accordingly, we allow the instant appeal, making it clear that since the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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