TMI Blog2018 (9) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Counsel for the Revenue as to whether the Department accepted the earlier decision of the Tribunal in the assessee's own case for the assessment year 2008-09. The learned Senior Standing Counsel sought for an adjournment to verify the facts. Today, when the case is taken up for hearing, it is reported that the Department accepted the earlier order of the Tribunal in the assessee's own case for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent/assessee. 2.This tax case appeal, by the Revenue, is directed against the order passed by the Income Tax Appellate Tribunal 'C' Bench, Chennai dated 23.06.2017, in ITA No.1107/Mds/2016 for the assessment year 2010-11. 3.The above appeal has been filed raising the following two substantial questions of law:- 1.Whether the Appellate Tribunal is right in allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rayanan, learned counsel accepts notice on behalf of the respondent. Heard both. 2. This appeal has been filed by the Revenue raising the following substantial questions of law : i. Whether the Appellate Tribunal is right in allowing the rental income of the assessee as 'business income' instead of 'income from house property' when the principal object of the assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l sought for an adjournment to verify the facts. Today, when the case is taken up for hearing, it is reported that the Department accepted the earlier order of the Tribunal in the assessee's own case for the assessment year 2008-09 and that no appeal has been filed against that order. Thus, we find that the substantial questions of law have to be answered in favour of the assessee and against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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