TMI Blog2020 (10) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of low tax effect would not arise. This submission cannot be considered at this juncture because the substantive appeal is no longer on the file of this Court and has been dismissed. The reasons may be many for such dismissal. If at all, the Revenue is of the view that the appeal should not be withdrawn and accordingly, dismissed, then appropriate steps should have been taken immediately in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 passed by the Income Tax Appellate Tribunal, Chennai, 'C' Bench ('the Tribunal' for brevity) in M.P.No.20/(Mds)/2012 in I.T.A.No.1949/Mds/2009. The appeal has been filed raising the following Substantial Questions of Law: 1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in granting the registration under Section 12AA over looking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out by the learned counsel for the respondent/assessee, this appeal is directed against the order passed in the Miscellaneous Petition and the appeal filed by the Revenue, challenging the order passed by the Tribunal in the Main Appeal dated 18.08.2011 in T.C.A.No.95 of 2013 was dismissed as withdrawn by judgment dated 29.01.2016 on the ground of low tax effect. 4. It is the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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