TMI Blog2019 (2) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... lly completed, was in ignorance of a binding decision of Supreme Court in Southern Switchgears Ltd. v. CIT [ 1997 (12) TMI 105 - SC ORDER] . The reassessment was completed and the amounts were added back. The assessee appealed, both on merits and on the issue of reopening. The CIT(A) concurred with the view of the Assessing Officer (AO). However, the Tribunal, following the decision of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by law - ITA 106/2019 - - - Dated:- 1-2-2019 - HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE PRATEEK JALAN Appellant: Sh. Puneet Rai, Advocate. Respondent: Sh. Aniket. D. Agrawal, Advocate. ORDER The Revenue is aggrieved by the order of the Tribunal rejecting its appeal. The assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Southern Switchgears Ltd. v. CIT 1998 (232) ITR 359 (SC). The reassessment was completed and the amounts were added back. The assessee appealed, both on merits and on the issue of reopening. The CIT(A) concurred with the view of the Assessing Officer (AO). However, the Tribunal, following the decision of the Supreme Court in CIT v. Kelvinator of India Ltd. 320 (ITR) 561 (SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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