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TMI Blog2024 (9) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant : SRI. S. SHARATH, ADVOCATE For the Respondent : SRI. RAVI RAJ Y.V., ADV. A/W SRI. DILIP. M., ADV. ORAL JUDGMENT (PER: HON'BLE MR JUSTICE S.G. PANDIT) This appeal is by the Assessee challenging the order dated 22.3.2013 in ITA. No. 897/B/2012. 2. Though the appeal is filed raising three questions of law for consideration, it is submitted by the learned counsels that the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays for allowing the appeal. 4. Learned counsel Sri. Ravi Raj. Y.V., along with learned counsel Sri. Dilip. M., for the respondent-Revenue is not in a position to dispute the contention of learned counsel for the appellant. 5. Taking note of the above, in terms of the order passed by the Hon'ble Apex Court in the case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE (P.) LTD. (supra), we answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confusion and fluidity and justice would suffer. 7. Learned counsel for the Revenue is seeking liberty to file review petition depending upon the outcome of the review pending before the Hon'ble Apex Court, apparently because of the observation made by the Hon'ble Apex Court at Paragraph Nos. 6 and 7 in GRACEMAC CORPORATION case (supra). 8. We have gone through the above decision and dee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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