In the result the appeals filed by the Revenue in ITA No
Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
271 AA of the Act We, therefore do not find any infirmity in the order of Ld. CIT(A) and the same is upheld" …………………. 5.8.2. The decision of the Hon'ble ITAT Chennai in the case Income-Tax Officer (OSD), Company Circle V (2), Chennai V. Generating Co. (P.) Ltd. 2011 (10) TMI 482-ITAT Chennai IT Appeal