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2016 (7) TMI 1441 - AT - Income TaxDismissal of Revenue’s appeal by Tribunal on the ground that the Revenue had not come in appeal for the Assessment Years 2005-06 & 2007-08 - Held that:- The Revenue has not been able to point out any specific error which is apparent from the record in respect of order of the Tribunal. In fact, the Revenue in MA has admitted that it has not been filed any appeal for the Assessment Years 2005-06 & 2007-08. Once, the closing balance for the Assessment Years 2005-06 & 2007-08 are accepted, then obviously the opening balance for the immediately succeeding Assessment Years cannot be tinkered with. In these circumstances, as no error has been pointed out in the order of the Tribunal, the MA filed by the Revenue stands dismissed.
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