2015 (8) TMI 229

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..... Reading of the order shows that the Tribunal has made reference to few judgments cited before it and finally concluded that the Commissioner has rightly exercised his jurisdiction under Section 263 of the Act. However, the Tribunal has not dealt with any of the contentions raised by the appellant on the merits of the matter. In other words, in so far as the contentions of the appellant on the mer .....

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..... crutiny assessment was completed and notices were issued to the assessee under Section 263 of the Income Tax Act, proposing to revise the assessment orders passed against the assessee. Objections filed by the assessee was overruled and orders were passed by the Commissioner exercising his power under Section 263 of the Act. Assessee filed appeals before the Tribunal which were dismissed by the com .....

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..... unsel appearing for the revenue. 6. We have gone through the common order passed by the Tribunal. Reading of the order shows that the Tribunal has made reference to few judgments cited before it and finally concluded that the Commissioner has rightly exercised his jurisdiction under Section 263 of the Act. However, the Tribunal has not dealt with any of the contentions raised by the appellant o .....

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