2013 (8) TMI 1135

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Dr. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER For the Department : Shri Guru Bhashyam, IRS, JCIT For the Assessee : Shri V.S.Jayakumar, Advocate ORDER PER Dr.O.K.NARAYANAN, VICE-PRESIDENT This is a bunch of seven appeals. The Revenue has filed five appeals for the assessment years 2003-04, 2004-05, 2007-08, 2008-09 and 2009-10. The assessee has filed two ap .....

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..... ons vs. CIT, reported in 348 ITR 344, and the decision of the Income-tax Appellate Tribunal, Cochin Bench, in the case of DCIT vs. Adi Sankara Trust, reported in 46 SOT 230. 4. This issue has already been decided by the Incometax Appellate Tribunal, Chennai Bench-A in assessee's own case for the assessment years 2005-06 and 2006-07 in their order dated 24th June, 2011 passed in ITA Nos.402 & 403( .....

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..... the Commissioner of Incometax( Appeals) on this point for all these assessment years. The appeals filed by the Revenue are liable to be dismissed. 6. In the appeals filed by the assessee, the common issue is that the Commissioner of Income-tax(Appeals) has erred in rejecting the grounds raised by the assessee before him against the reopening of the assessments under section 148 of the Income-tax .....

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