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TMI Blog2018 (12) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... hem before the Tribunal and in the event if the the revenue is of the opinion that the points raised by them were not properly considered, then the remedy is to file an appeal. On a perusal of the order passed by the Tribunal dated 11.09.2009, more particularly, in paragraph 6, we find that the report filed was noticed by the Tribunal. Thus, we are of the considered view that there is no rectifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the Tribunal ) dated 30.07.2010, in MA.No.76/Mds/2010 for the assessment year 2004.05. 2.The appeal has been admitted by order dated 06.06.2011, on the following substantial questions of law:- 1.Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in dismissing the Miscellaneous Application filed by the Revenue in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the entire addition of ₹ 4,16,12,082/- made by the Assessing Officer treating the said amount as deemed dividend under Section 2(22)(e) by not considering the ground of appeal raised by the Revenue in the appeal?: 3.Heard M/s.R.Hemalatha, learned Senior Standing Counsel for the appellant revenue. Notice has been served on the respondent assessee and their name is printed in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or supplies' and that there have been no such supplies actually made by the assessee to the subsidiary company. Apart from the above, the other grounds were also raised by the revenue before the CIT(A). After considering the rival submissions, the Tribunal by order dated 30.07.2010 dismissed the appeal filed by the revenue and confirmed the order passed by the CIT(A) and the Tribunal has as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by them before the Tribunal and in the event if the the revenue is of the opinion that the points raised by them were not properly considered, then the remedy is to file an appeal. On a perusal of the order passed by the Tribunal dated 11.09.2009, more particularly, in paragraph 6, we find that the report filed was noticed by the Tribunal. Thus, we are of the considered view that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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