2016 (7) TMI 1441

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..... -08 - Held that:- The Revenue has not been able to point out any specific error which is apparent from the record in respect of order 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 i .....

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..... had dismissed the Revenue's appeal on the ground that the Revenue had not come in appeal for the Assessment Years 2005-06 & 2007-08. It was the submission that the order of the Tribunal was liable to be recalled, insofar as the tax effect for the Assessment Years 2005-06 & 2007-08 was low and even though, the decision was not acceptable in principle. Due to low tax effect, the appeal had not been .....

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