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TMI Blog2018 (12) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... narayanan for M/s.Subbaraya Aiyar Padmanbhan JUDGMENT T.S.SIVAGNANAM, J. This appeal, filed by the Revenue under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), is directed against the order passed by the Income Tax Appellate Tribunal Bench 'C', Chennai (hereinafter referred to as "the Tribunal") dated 18.08.2010, in ITA.No.857/Mds/2010 for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opening, the assessee filed an appeal before the Commissioner of Income Tax (Appeals), LTU and the same was allowed by order dated 08.03.2010. Aggrieved by the same, the revenue preferred an appeal before the Tribunal. The Tribunal dismissed the appeal and they are before us by way of this Tax Case Appeal. 5.The short question is whether factually the Commissioner (Appeals) as well as the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot furnished by the assessee which has resulted in reopening." 6.The above finding will clearly show that the Assessing Officer while completing the initial enquiry has sought for clarification from the assessee. The assessee has given written explanation. Therefore the Commissioner (Appeals) held that it is a clear case of change of opinion and the correctness of this was tested by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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