TMI Blog2019 (6) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... cide the substantial questions of law, as a serious error has crept in in the impugned order presumably due to oversight. The Tribunal relied upon an order for the assessment year 2014-15 and held that the appeal does not merit consideration. Unfortunately, it is the very same appeal which was to be decided by the Tribunal because, the said appeal was disposed of earlier by a single member bench v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.A.S.Sriraman For the Respondent : Mr.M.Swaminathan, Senior Standing Counsel, and Mrs.V.Pushpa, Junior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the assessee filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act ), is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 80P(2)(a)(i) of the Act while considering the correctness of claim of deduction in the computation of taxable total income was in accordance with the well settled principles of purposive theory and harmonious interpretation in the orders under challenge? 3.We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant/assessee; and Mr.M.Swaminathan, learned Senior Standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee s authorised representative, nor the Department's representative brought to the notice of the Tribunal that it is the very same appeal which has to be heard on merits. On the contrary, it appears that both of them had referred to the earlier order dated 11.01.2018 in the same appeal which stood recalled by order dated 08.06.2018. 5.In the light of the above, the impugned order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
