2019 (8) TMI 619

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..... to be answered in the light of the fact that the Tribunal granted relief to the assessee on the merits of the case. However, with regard to the reopening of assessment under Section 147 of the Act, the Tribunal held against the assessee, as against which, the above appeals have been preferred. It is further submitted that the Revenue has not preferred any independent appeal questioning the ord .....

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..... n, learned Senior Standing Counsel appearing for the respondent. 2. These appeals filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dated 16.1.2009 in ITA.Nos.124 to 126/Mds/2008 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench respectively for the assessment years from 2002-03 t .....

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..... ch, the above appeals have been preferred. It is further submitted that the Revenue has not preferred any independent appeal questioning the order of the Tribunal, which was decided on merits in favour of the assessee. 5. In the light of the above submissions, the issue raised in these appeals has become academic and it is not required to be answered, as the assessee succeeded befor .....

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