2016 (7) TMI 1441

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..... 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 .....

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..... s appeal on the ground that the Revenue had not come in appeal for the Assessment Years 2005-06 2007-08. It was the submission that the order of the Tribunal was liable to be recalled, insofar as the tax effect for the Assessment Years 2005-06 2007-08 was low and even though, the decision was not acceptable in principle. Due to low tax effect, the appeal had not been filed. 4. In reply, th .....

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