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2011 (2) TMI 958 - PUNJAB AND HARYANA HIGH COURTAppeal to High Court - Revision of orders prejudicial to revenue - ITAT was dismissing the Revenue's appeal ignoring the fact that the Assessing Officer, prior the directions given u/s 263, had failed to apply his mind to the case in all perspectives - Hence, the matter is covered by order of this Court (The Commissioner of Income-tax, Patiala Vs. M/s Satnam Oil Mills Ltd. 2010 (4) TMI 288 - PUNJAB & HARYANA HIGH COURT) - Accordingly, these appeals are disposed of in the same terms and the matter is remanded to the CIT(A) for further proceedings in accordance with law - The assessee may appear before the CIT(A) on 28.3.2011.
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