TMI Blog2015 (8) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order that the issue before him is similar to one that was decided by the Madras High Court - HELD THAT:- No infirmity in the order of the lower authority in following the binding judgment of the Jurisdictional High Court. A mere pendency of SLP before the Apex Court cannot be a reason for not following the judgment of the Jurisdictional High Court. It is not the case of the Revenue tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edgement as a proof of service of notice on the assessee. Even though the assessee received the notice of hearing, no one appeared for the assessee when the appeal was taken up for hearing. Therefore, we heard Shri A.V. Sreekanth, Ld. Departmental Representative and proceeded to dispose of the appeal on merit. 3. The Assessing Officer disallowed the claim of depreciation on the windmill on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of SLP before the Apex Court cannot be a reason for not following the judgment of the Jurisdictional High Court. It is not the case of the Revenue that the operation of the judgment of the Madras High Court was stayed by the Apex Court. In those circumstances, this Tribunal do not find any infirmity in the order of the lower authority. Accordingly, the same is confirmed. 5. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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