TMI Blog2018 (6) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT]. The said decision was reversed by the Honourable Supreme Court in CIT v. K.Ravindranathan Nair, [2007 (11) TMI 10 - SUPREME COURT OF INDIA]. There could hence be no suppression found as held by the Honourable Supreme Court in Deputy Commissioner of Income Tax v. Simplex Concrete Piles (India) Ltd., (2012 (9) TMI 516 - SUPREME COURT). In such circumstances, we refuse to answer the questions of law, especially on the ground that there is no appeal filed from the order which allowed the cross-objection of the assessee. - Appeal dismissed. - I.T.A. No. 15 of 2013 - - - Dated:- 13-6-2018 - MR. K.VINOD CHANDRAN AND ASHOK MENON, JJ. For The Appellant : Adv. Sri. Jose joseph, SC, For Income Tax For The Respondent : Sri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the deduction granted under Section 80HHC. Aggrieved by such order, the assessee was before the first appellate authority which stood rejected as per Annexure B. A further appeal to the Tribunal went in favour of the assessee on the ground that there could be no proceedings initiated under Section 147 after four years since there is discernible no absence of disclosure of true and complete material facts. 3. The Revenue is in appeal on the following questions of law: 1. Whether, on the facts and in the circumstances of the case and in the light of the decision of this Hon'ble Court in the connected appeal filed against the order in C.O.24/Coch/2009 in ITA.242/Coch/2009 dated 20-01-2012 should not the Tribunal decide the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate order, on grounds of invalidity of a re-assessment under Section 147. 5. We also notice that the returns originally filed was in accordance with the declaration of law of this Court in CIT v. K.Rajendranathan Nair, [2004] 265 ITR 35 . The said decision was reversed by the Honourable Supreme Court in CIT v. K.Ravindranathan Nair, [2007] 295 ITR 228 (SC) . There could hence be no suppression found as held by the Honourable Supreme Court in Deputy Commissioner of Income Tax v. Simplex Concrete Piles (India) Ltd., (2013) 11 SCC 373 . In such circumstances, we refuse to answer the questions of law, especially on the ground that there is no appeal filed from the order which allowed the cross-objection of the assessee. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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