2008 (1) TMI 100

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..... revenue against the order of the Income Tax Appellate Tribunal, "C" Bench, Chennai in  M.P.No.271/Mds/06 in I.T.A.No.156/Mds./01 dated 31.7.2007  for the assessment year 1997-98 formulating the following question of law: "1. Whether in the facts and circumstances of the case, the Tribunal was right in dismissing the Miscellaneous Petition filed by the revenue wherein it was pleaded tha .....

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..... was not raised. It is the case of the revenue that during the pendency of the appeal before the Tribunal, additional ground contesting the allowance of deduction under Section 80IA was filed. Despite raising of additional grounds, that has not been considered by the Tribunal while passing the order on 20.8.2003. On that basis, the M.P. has been filed. The Tribunal after perusing the appeal folder .....

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..... What is put in issue in the present appeal is correctness of the order passed by the Tribunal in M.P.No.271/Mds/06 in I.T.A.No.156/Mds./01 dated 31.7.2007. When it is admitted that the appeal folder did not contain the additional ground, necessarily the M.P. has to be rejected and rightly the Tribunal has rejected the M.P. If the revenue is entitled to file an appeal by raising the issue as to th .....

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