2013 (3) TMI 828

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..... In this appeal by the revenue for the assessment year 2007-8, following questions of law have been raised for our consideration:- (a) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition holding that the assessee has not actually received any cash receipts and the declaration made by the partner of the firm was towards tot .....

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..... en offered to tax on the basis of the project completion methiod during the assessment year 2009-10 and the same has been accepted by the revenue. In these circumstances, we see no reason to entertain the proposed question of law as the entire exericse would be acadamic. In the above view, the questions (a) to (c) as proposed cannot be entertained. 3. Accordingly, the appeal is dismissed .....

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