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Whether In case of revival of any order all the connected matters are also liable to be revived?
Case Law Details
- Case Name
- The Asst. Commissioner of Income Tax Vs M/s L&T Western India Toll Bridge Ltd (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- ITAT Chennai
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ACIT Vs. L&T Western India Toll Bridge Ltd (ITAT Chennai)- It was yelled by the ld.AR that merits of the grounds taken in the cross objection should not be washed away permanently and the assessee should be given an opportunity to revive these issues as and when the proceedings, if reversed, by the higher forums. We find that this is not a genuine fear of the ld. AR. We may mention that in case of revival of any order, all the connected matters are also liable to be revived. Therefore, this fear of the ld. AR is unfounded. Accordingly, both appeal as well as the cross obj...
“3. ……. But, it was ‘YELLED’ by the ld.AR
– ”
Was it an error
OR deliberately used to picturing what actually factually happened ?