2021 (4) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ND THE HON'BLE MR. JUSTICE M.G.S. KAMAL APPELLANT: MS. MAHIMA GOUD, ADVOCATE AND SRI T. SURYANARAYANA, ADVOCATE RESPONDENTS: SRI E.I. SANMATHI, ADVOCATE AND SRI K.V. ARVIND, ADVOCATE JUDGMENT Ms.Mahima Goud, learned counsel for Shri T.Suryanarayana, learned counsel for the assessee. Shri E.I.Sanmathi, learned counsel for Shri K.V.Aravind, learned counsel for the revenue. This appeal under S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... infructuous for the reason that the CIT had set aside the assessment order to make a fresh assessment? (ii) the Tribunal was justified in not adjudicating on the correctness or otherwise of setting off of loss of a Unit eligible for deduction under Section 10A of the Act against the profits of other Units entitled for a similar deduction under Section 10A of the Act? (iii) The Tribunal ough .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er has not been disputed by the learned counsel for the revenue. 5. In view of the aforesaid submission, it is not necessary for us to answer the substantial questions of law namely substantial question Nos.(i) and (iii) and the second substantial question of law namely substantial question No.(ii) is answered in favour of the assessee and against the revenue. 6. In the result, the impugned orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X