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2015 (3) TMI 454 - BOMBAY HIGH COURT

2015 (3) TMI 454 - BOMBAY HIGH COURT - TMI - Protective assessment under Section 147 - ITAT drawing the conclusion that to avoid multiplicity of the proceedings on the same issue the order u/s 263 should be quashed - Held that:- The very premise that there was protective assessment under Section 147 of the Income Tax Act is incorrect. The very foundation on the basis of which the ITAT has applied mind is found lacking in the matter. It is therefore clear that in the present circumstances, the IT .....

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assessee, remanding back the present appeal to the ITAT would be an empty formality.- Decided in favour of the appellant department. - I T A No.83 of 2009 - Dated:- 2-3-2015 - B.P. Dharmadhikari And A.P. Bhangale, JJ. For the Appellant : Shri Anand Parchure, Advocate. For the Respondent : Shri C.J. Thakkar, Advocate. ORDER ORAL JUDGMENT [ Per B.P. Dharmadhikari, J.] Heard Advocate Shri Anand Parchure for the appellant and Advocate C.J. Thakar for the respondent assessee. 2] Advocate Shri Anand P .....

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ent proceedings. We have heard the respective Counsel and we find that the very premise that there was protective assessment under Section 147 of the Income Tax Act is incorrect. Advocate Shri C.J. Thakkar, however, submitted that there were four matters considered together by the Income Tax Appellate Tribunal, Nagpur [ITAT] and in three matters the determination under Section 147 of the Income Tax Act [for short, the said Act ] on protective basis was done. He also adds that after remand by ITA .....

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