2017 (12) TMI 1604

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .21/2015 of the Central Board of Direct Taxes is not applicable to the appeal filed by the Revenue - Held that:- Tribunal verified the original files and on perusal of the the approval granted by the Principal Commissioner of Income Tax under Rule 15 of the Appellate Tribunal Rules, 1963, the Tribunal found that the appeal was filed in the regular course and not on the basis of the audit objection .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h, Chennai made in MP.No.214/Mds/2016 in ITA. No.887/Mds/2015 dated 03.3.2017. 3. The said miscellaneous petition was filed by the Revenue before the Tribunal on the ground that Circular No.21/2015 of the Central Board of Direct Taxes is not applicable to the appeal filed by the Revenue. The Tribunal verified the original files and on perusal of the the approval granted by the Principal Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X