TMI Blog2017 (11) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment by deleting these amounts with an assurance that in case, they succeed in the Tax Case Appeal pending before this Court for the year 2000-2001 - Held that:- In so far as the relevant assessment year is concerned, viz., 2003-2004, Hon'ble Division Bench, by common Judgment in Rohini Holdings (P) Ltd., V. Commissioner of Income Tax [2011 (8) TMI 700 - MADRAS HIGH COURT], allowed the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 - - - Dated:- 7-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.V.S.Jayakumar For the Respondents : Mr.Navin Durai Babu ORDER Heard Mr.V.S.Jayakumar, learned counsel for the petitioner and Mr.Navin Durai Babu, learned Junior Counsel for the respondents. 2.The petitioner has filed this writ petition challenging the order passed by the 1st respondent under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner's application for rectification against which the revision petition was filed before the 1st respondent under Section 264 of the Act. The said revision petition was dismissed by the impugned order. It may not be necessary for this Court to test the correctness of the impugned proceedings on account of the subsequent development, which took place during the pendency of the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome at ₹ 52.50 lakhs has to be assessed under each of the assessment year starting from 2000-01 onwards. 4.Thus, the Assessing Officer has to implement the Judgment rendered in T.C.(A).No.704 of 2009 and the impugned order in this writ petition will not come in the way of the Assessing Officer implementing the direction issued by the Division Bench. Thus, the challenge to the impugned p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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