Shanti Prime Publication Pvt. Ltd.
Sec. 260A of Income Tax Act, 1961—Appeal- When the Commissioner of Income-tax (Appeals) allowed the assessee's appeal, no appeal was preferred before the Division Bench of this court, questioning the correctness of the order passed by the Tribunal, had an appeal been preferred, the Revenue could have taken a stand before the Commissioner of Income-tax (Appeals) that the decisions of the Tribunal have not been accepted by the Department and not attained finality and since no such stand was taken, it is clear that the decisions have been accepted by the Department, thus, the Revenue cannot maintain this appeal - CIT V/s SUTHERLAND GLOBAL SERVICES PVT. LTD. -  426 ITR 499 (MAD)