2019 (1) TMI 1476

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..... The Respondent : ADVS. SRI. ANIL D. NAIR SMT. ARYA ANIL AND SMT. NILOOFAR O. NIZAM JUDGMENT K. Vinod Chandran, J. The Revenue has filed an appeal from the order of remand for the year 2002-2003. The assessee is represented by Sri.Anil D. Nair. The learned Counsel for the assessee would produce the judgment in I.T.A. Nos.24 & 28 of 2012 passed by another Division Bench of this Court dated 25. .....

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..... e rejected was the specific ground taken in I.T.A. Nos.24 & 28 of 2012. The consideration also has to be first on the litigation policy. 3. On the litigation policy, we notice the judgment of another Division Bench of this Court in Commissioner of Income Tax v. Smt.Vasantha Anirudhan [(2018) 401 ITR 279 (Ker)]. When the monetary limit is computed, the overall demand made by the Revenue in a group .....

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