TMI Blog2012 (6) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai deserves to be set aside. As declared in the open court, we set aside the impugned order of the CIT(A) and direct him to reconsider the matter both on technical aspect as well as on merits of the additions so as to protect the interests of the assessee. - ITA No. 4714 to 4720/Mum/2011 - - - Dated:- 27-6-2012 - Shri D. Manmohan, Vice President and Shri Rajendra Singh, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Returned u/s. 153A Income assessed 2001-02 286260 286260 8080631 2002-03 232418 232418 11019875 2003-04 629814 629814 397886807 2004-05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 263 of the Act. In the light of the order passed under section 263 dated 29.03.2011, the original assessments made under section 153A and 153B stand cancelled and hence the learned CIT(A) concluded that the appeals filed against the aforementioned assessments deserves to be dismissed as superfluous/not maintainable. 4. Aggrieved, assessee preferred appeals before the appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the orders passed under section 153A/153B of the Act. 5. The learned D.R., however, relied upon the order passed by the learned CIT(A). 6. We have carefully considered the rival submissions and perused the record. Having regard to the peculiar circumstances of the case we are of the view that the order dated 30.03.2011 passed by the CIT(A)-37, Mumbai deserves to be set aside. As declared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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