TMI Blog2014 (1) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the learned CIT(A) - The Assessing Officer has issued notice under Section 143(2) of the Act after expiry of the time limit provided in subsection (2) of Section 143 of the Act - The order passed under Section 143(3) r/w Section 147 of the Act is invalid - Decided against Revenue. - Tax Appeal No. 72 of 2008 - - - Dated:- 21-12-2013 - M. R. Shah And R. D. Kothari,JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal income of Rs.7,60,780/. The same was processed under Section 143(1)(a) of the Income Tax Act (hereinafter referred to as the Act ) on 30.12.1994 on the same total income. Thereafter the assessment was reopened by issuing notice under Section 148 of the Act on 14.3.1996. In reply to the said notice, assessee filed return of income on 10.4.1996 declaring total income at Rs.7,60,780/i. e. the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and dissatisfied with the order passed by the CIT(A), the revenue preferred appeal before the learned ITAT and by impugned judgment and order, the learned ITAT has dismissed the said appeal. 2.3. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT, the revenue has preferred Tax Appeal to consider the following substantial question law: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid question / issue is now not res intergra in view of the decision of the Hon ble Supreme Court in the case of Assistant Commissioner of Income Tax and Anr vs. Hotel Blue Moon and others reported in 321 ITR 362. 4.0. Applying the ratio laid down by the Hon ble Supreme Court in the case of Hotel Blue Moon(Supra)to the facts of the case on hand, it cannot be said that the learned ITAT has com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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