TMI Blog2010 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted to the assessee-respondents to move an appropriate application before the Commissioner, Income Tax (Appeals). - 373, 374 of 2009 - - - Dated:- 30-4-2010 - CORAM:- HON'BLE MR.JUSTICE M. M. KUMAR HON'BLE MR.JUSTICE JITENDRA CHAUHAN Present: Ms.Urvashi Dhugga, Advocate for the appellant. Mr.Pankaj Jain, Advocate for the respondent. M. M. KUMAR, J. This order shall disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r erroneous nor prejudicial to the interests of the Revenue, ignoring the fact that the Assessing Officer had failed to apply his mind to the case in all perspectives." At the outset, Mr.Pankaj Jain, learned counsel for the assessee respondent in both the appeals has prayed that the order of the Tribunal may be set aside because the Commissioner, Income Tax while exercising the jurisdiction unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant states that she has no objection to the aforesaid course being adopted as submitted by the assessee-respondent. In view of the above, the order of the Tribunal dated 31.12.2008 passed in both the appeals is set aside and liberty is granted to the assessee-respondents to move an appropriate application before the Commissioner, Income Tax (Appeals). The appeal stands disposed of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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