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2014 (12) TMI 1179 - AT - Income TaxRectification of mistake - issue challenging the validity of re-opening of assessment u/s 147 has not been adjudicated by the Tribunal - Held that:- Revenue has not disputed the factual matrix brought out by the applicant that the Ground of Appeal raised by the assessee relating to the validity of re-opening of assessment u/s 147 of the Act has not been adjudicated by the Tribunal. In view of the aforesaid, we hereby recall the order of the Tribunal dated 30.03.2012 for the limited purpose of adjudicating the Ground of the assessee relating to the validity of re-opening of assessment u/s 147 of the Act, which had not been adjudicated earlier. For the said purpose, the Registry is directed to post the appeals of the assessee before a regular Bench for hearing qua the issue relating to the validity of re-opening of assessment u/s 147 of the Act. - Decided in favour of assessee
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