2019 (3) TMI 1881

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..... ember For the Appellant : Shri B. Sagadevan, JCIT. For the Respondent : Shri S.P. Chidambaram, Advocate. ORDER Per Inturi Rama Rao, Accountant Member: This appeal filed by the Revenue against the Order of the Learned Commissioner of Income Tax (Appeals)-15, Chennai (hereinafter called as 'CIT(A)') dated 28.02.2018 for the Assessment Year (AY) 2012-13. 2. The only issue arises for considera .....

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..... er to direct the Assessing Officer to verify the claim of the assessee, this Tribunal in exercise of its jurisdictional power conferred under Section 254(1) of the Act, directed the Assessing Officer to verify the claim of the assessee and thereafter allow the claim with regard to MAT credit. In view of the order of this Tribunal for assessment year 2009-10, the Assessing Officer shall verify the .....

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