2011 (12) TMI 782

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..... e : Dr.Anita Sumanth, Advocate. ORDER PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal by the Revenue and the cross objection by the assessee are directed against the order of the ld. CIT(A)-III, Chennai, dated 20.2.2010. 2. At the time of hearing, it was brought to our notice that this appeal emanates from a revisional order passed u/s 263 of the Act and because the revision .....

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..... ay permanently and the assessee should be given an opportunity to revive these issues as and when the proceedings, if reversed, by the higher forums. We find that this is not a genuine fear of the ld.AR. We may mention that in case of revival of any order, all the connected matters are also liable to be revived. Therefore, this fear of the ld.AR is unfounded. Accordingly, both appeal as well as th .....

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