TMI Blog2020 (2) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer was infructuous and was consequently cancelled - HELD THAT:- Revenue does not dispute the fact that no additions were made in the re-assessment proceedings. However, submits that the finding returned by the CIT (A) which has been upheld by the Tribunal to the effect that the re-assessment proceedings should have been dropped, is contrary to the observation made by this Court in CIT Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.08.2019 passed by the Income Tax Appellate Tribunal Delhi Bench D : Delhi in ITA No. 6247/Del/2013 preferred by the Revenue against the order of the CIT (A)-1, New Delhi dated 14.09.2013 in respect of the respondent assessee for the Assessment Year 2005-06, whereby the CIT (A) allowed the respondent assessee‟s appeal in respect of the order passed by the Assessing Officer under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged the assessment order dated 29.12.2010 before the DCIT. CIT (A) held that that since no additions were made as a result of issuance of notice under Section 153C read with Section 153A, the re-assessment order passed by the Assessing Officer was infructuous and was consequently cancelled. The Revenue preferred the appeal before the Tribunal, as aforesaid, in which the impugned order has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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