2018 (9) TMI 1972

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..... als for the very same assessment year - HELD THAT:- Admittedly, both the assessee and Revenue filed appeals for the assessment year 2012-13 against the very same order of the CIT(Appeals). In the assessee s appeal, the disallowance was confirmed. However, in the Revenue s appeal, the matter was remitted back to the file of the Assessing Officer. Therefore, apparently there is a conflicting judicia .....

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..... g.
Shri N.R.S. Ganesan, Judicial Member And Shri A. Mohan Alankamony, Accountant Member Petitioner by: Shri B. Sagadevan, JCIT Respondent by: Shri M. Viswanathan, CA ORDER N.R.S. Ganesan, The Revenue has filed the Miscellaneous Petitions on the ground that there was a conflicting decision in the appeals for the very same assessment year. 2. Shri B. Sagadevan, the Ld. Departmental Repres .....

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..... s confirmed. However, in the Revenue's appeal, the matter was remitted back to the file of the Assessing Officer. Therefore, apparently there is a conflicting judicial opinion. This happened due to the negligence of assessee and Revenue in not bringing to the notice of the Bench the pendency of other appeal at the time of hearing. Had it been brought to the notice of the Bench, the appeals would .....

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