TMI Blog2017 (1) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned Notices at this stage, it is observed that in case, the Revenue succeeds in the Appeal that may be filed against the decision of the learned Tribunal setting aside the direction issued by the learned CIT [A] in the Appeal for AY 2011-2012 and the directions issued by the learned CIT [A] are restored. In that case, it would be open for the Revenue to submit appropriate application/s in the present proceedings to revive the present writ petitions and thereafter, the same may be considered in accordance with law and on merits. - SPECIAL CIVIL APPLICATION No. 20717 of 2016 With SPECIAL CIVIL APPLICATION No. 20719 of 2016 With SPECIAL CIVIL APPLICATION No. 20720 of 2016 - - - Dated:- 28-12-2016 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment for Assessment Year 2010-2011 in exercise of powers under Section 147 of the Income-tax Act, 1961. Shri B.S Soparkar, learned advocate has appeared on behalf of the petitioner-assessee and learned advocate Shri Sudhir Mehta has appeared on behalf of the respondent-Revenue in each of the petitions. It is the case on behalf of the petitioner-assessee that in the present case ie ., Special Civil Application No. 20717 of 2016, the assessment for AY 2008-2009 is sought to be reopened beyond the period of six years, and whereas, in Special Civil Applications No. 20719 and 20720 of 2016, the assessment for AYs 2009-2010 and 2010-2011 respectively are sought to be reopened beyond the period of four years, but within six years. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respective assessment years, for want of approval under Section 151 of the Act, cannot be sustained. At this stage, Shri Sudhir Mehta, learned advocate appearing on behalf of the Revenue submitted that against the order passed by the learned Tribunal quashing and setting aside the directions issued by the CIT [A] in Appeal for AY 2011-2012 [which was the base to issue the impugned notices], the Revenue proposes to prefer Tax Appeal before this Court. However, the fact remains that as on today, there is no appeal preferred and the order passed by the learned CIT [A] quashing and setting aside the directions issued by the learned CIT [A] in the Appeal for AY 2011-2012 stands. In that view of the matter, as on today, the approval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices at this stage, it is observed that in case, the Revenue succeeds in the Appeal that may be filed against the decision of the learned Tribunal setting aside the direction issued by the learned CIT [A] in the Appeal for AY 2011-2012 and the directions issued by the learned CIT [A] are restored. In that case, it would be open for the Revenue to submit appropriate application/s in the present proceedings to revive the present writ petitions and thereafter, the same may be considered in accordance with law and on merits. With these observations, the present group of petitions are allowed. Rule nisi is made absolute to the aforestated extent in each of the petitions, however, without any separate order as to the costs. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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