2016 (9) TMI 1438

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..... rder of the Tribunal. In fact, the Revenue in MA has admitted that it has not been filed any appeal for the Assessment Years 2005-06 & 2007-08. Once, the closing balance for the Assessment Years 2005-06 & 2007-08 are accepted, then obviously the opening balance for the immediately succeeding Assessment Years cannot be tinkered with. In these circumstances, as no error has been pointed out in the o .....

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..... ars 2006-07, 2008-09 2010-11 in ITA No. 184 to 186/PNJ/2014, the Revenue had filed MA No.13/PAN/2015, which was disposed of vide an order dated 22/07/2016 dismissing the Misc. Application filed on the ground that no error had been pointed out. The Tribunal s orders for those years were on facts that insofar as the closing balance of the Assessment Years 2005-06 2007-08 has been accepted, then .....

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