TMI Blog2017 (2) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... 70 - ITAT DELHI ]. The tribunal has also examine case of SHIMLA VERSUS M/S GREENWORLD CORPORATION AND M/S THE GREEN WORLD CORPORATION VERSUS ITO, PARWANOO ANR. [ 2009 (5) TMI 14 - SUPREME COURT] with regard to the scope and powers under Section 263 of the said Act. Also order would be erroneous only when the assessing officer makes no enquiries during the course of the assessment proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in filing and 40 days in re-filing the appeal. We have heard the learned counsel for the appellant/revenue. The delay is condoned. The applications stand allowed. ITA 26/2017 This is an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 18.05.2016 passed by the Income Tax Appellate Tribunal in ITA No.2390/DEL/2015 pertaining to the assessment year 2010-11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orporation 314 ITR 81 (SC) with regard to the scope and powers under Section 263 of the said Act. It was also observed that an order would be erroneous only when the assessing officer makes no enquiries during the course of the assessment proceedings. In the present case the tribunal found as a fact that the Principle of Mutuality had been examined threadbare by the assessing officer itself an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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