TMI Blog2011 (4) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee opportunity of being heard - Appeal are allowed for statistical purpose - IT APPEAL NO. 7507 (MUM.) 2007 - - - Dated:- 28-4-2011 - N. V. VASUDEVAN, B. RAMAKOTAIAH, JJ. Jitendra Yadav for the Appellant. Ms. Charul Toprani for the Respondent. ORDER N.V. Vasudevan, Judicial Member. ITA No. 7507/Mum./08 is an appeal by the revenue against the order dated 12-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said order the assessee preferred an appeal before the CIT(A). In one of the grounds, the assessee challenged the validity of reopening of assessment under section 148 of the Act. The CIT(A) decided the issue in favour of the assessee. The revenue preferred an appeal before the ITAT against the said order of CIT(A). The ITAT reversed the order of the CIT(A) by its order dated 4-4-2003 uph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of being heard to the Assessing Officer. 5. The ld. counsel for the assessee however, submitted that several issue are covered by the orders of the Tribunal in assessee s own case and since the assessment year involved is 1988-89 the issues could be decided by the Tribunal. 6. We have considered the rival submissions. We are of the view that in the light of the directions of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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