2017 (5) TMI 1317

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..... n for the AY in question i.e., AY 2007-08. Therefore, the Revenue cannot take advantage of para 8(c) of the said Circular to justify the filing of the present appeal. - ITA 331/2017 - - - Dated:- 22-5-2017 - S. MURALIDHAR VINOD GOEL JJ. Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Ms. Lakshmi Gurung, Advocate Respondent Through: Mr. Sanat Kapoor, Advocate .....

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..... d 10th December, 2015 which states that adverse judgments should be contested on merits, notwithstanding the tax effect where Revenue Audit Objection in the case has been accepted by the Department. 4. It is plain that the Revenue's audit objection is for each AY and not for the Assessee in general. In the present instance, while there is an audit objection for AYs 2008-09, 2009-10 and 20 .....

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