TMI Blog2011 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee on merits – Appeal rejected - 747 of 2007 - - - Dated:- 25-1-2011 - Yatindra Singh, Prakash Krishna, JJ. Petitioner Counsel :- A.N. Mahajan, Sc 1. This appeal has been filed against the judgment and order dated 23rd of March, 2007 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra, whereby the Tribunal has allowed the appeal filed by assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee was also aggrieved by the assessment order dated 28.2.2002 and had filed an appeal before the CIT (A) against the assessment order. 6. The appeal of the assessee came up for consideration subsequently. The CIT (A) dismissed the appeal having become infructuous as by that time the block assessment order had stood set aside in view of the order passed by the CIT (A) under Section 263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal vide their order dated 16.05.2005 in IT (SS)A No.34/Agr/2003 in which the matter was set aside to the File of CIT (A)-1, Agra to decide the case on merits and therefore which has no relation with the present appeal." 9.? Heard Sri A.N. Mahajan, learned counsel for the Income Tax Department. 10. The fact that the order of CIT (A) passed under Section 263 of the Act ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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