ACIT, Chennai vs. Om Shakthy Agencies (Madras) Pvt Ltd., Chennai
In the result, all the appeals filed by the Revenue are dismissed
ITA 496/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Oct 2017AY 2011-12
Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman
For Appellant: Shri G.M. Doss, CIT
Section 143(3)Section 154Section 4
…llate order dated 12.06.2015 and accordingly, he rectified the mistake. 4.3. However, with regard to the admission of petition under section 154 of the Act by the ld. CIT(A), by relying on the decision in the case of South India Surgical Co. (P) Ltd. v. ACIT 263 ITR 5 (Mad), it was the contention of the Department that only an higher appellate forum shall entertain the specific grounds for adjudication. In the case of South India Surgical Co. (P) Ltd. v. ACIT (supra), the specific ground not adjudicated by the Tribunal was raised before the Hon’ble High Court and in fact, become question of law and, the Hon’ble…